Optional annual return filing extended to small taxpayers who missed the due date for the specified financial year. The amendment expands the earlier notification to include the additional financial year so that optional filing of the annual return under sub-section (1) of section 44 applies to that year for small taxpayers whose aggregate turnover is less than rupees 2 crores and who have not filed the return before the due date.
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Provisions expressly mentioned in the judgment/order text.
Optional annual return filing extended to small taxpayers who missed the due date for the specified financial year.
The amendment expands the earlier notification to include the additional financial year so that optional filing of the annual return under sub-section (1) of section 44 applies to that year for small taxpayers whose aggregate turnover is less than rupees 2 crores and who have not filed the return before the due date.
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