Extension of compliance deadline: statutory notification substitutes prior cutoff and applies retrospectively to the earlier effective date. Amendment substitutes the original cutoff date in Notification No.7/2021 with a new cutoff in the first paragraph, thereby extending the prescribed compliance period under that notification. The amendment is issued under statutory powers and is declared to be deemed to have come into force from the original cutoff date specified in the earlier notification, effecting retrospective commencement of the amended provision.
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Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadline: statutory notification substitutes prior cutoff and applies retrospectively to the earlier effective date.
Amendment substitutes the original cutoff date in Notification No.7/2021 with a new cutoff in the first paragraph, thereby extending the prescribed compliance period under that notification. The amendment is issued under statutory powers and is declared to be deemed to have come into force from the original cutoff date specified in the earlier notification, effecting retrospective commencement of the amended provision.
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