Extension of notification deadline: compliance date extended and given retrospective effect from mid July for affected taxpayers. Amendment substitutes the figures, letters and words in the first proviso of the third paragraph of an earlier notification, replacing the originally prescribed compliance date with a later date. The amendment is issued under statutory taxation powers and is deemed to have come into force from a specified mid July date, giving the substitution retrospective effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of notification deadline: compliance date extended and given retrospective effect from mid July for affected taxpayers.
Amendment substitutes the figures, letters and words in the first proviso of the third paragraph of an earlier notification, replacing the originally prescribed compliance date with a later date. The amendment is issued under statutory taxation powers and is deemed to have come into force from a specified mid July date, giving the substitution retrospective effect.
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