Notification amendment expands specified financial years, extending the notification's retrospective application to cover the additional year. The State amends Notification No. 47/2019-State Tax by substituting the opening paragraph's reference to the two earlier financial years with a reference that includes the subsequent financial year, thereby expanding the notification's temporal scope; the amendment is declared to be effective retrospectively from a specified date in October 2020.
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Notification amendment expands specified financial years, extending the notification's retrospective application to cover the additional year.
The State amends Notification No. 47/2019-State Tax by substituting the opening paragraph's reference to the two earlier financial years with a reference that includes the subsequent financial year, thereby expanding the notification's temporal scope; the amendment is declared to be effective retrospectively from a specified date in October 2020.
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