Annual return deadline extended under removal of difficulties order to allow later filing due to electronic system delay. The Order uses the Removal of Difficulties power under section 172 to amend the Explanation to section 44, substituting the previously specified deadline with a later date to accommodate delays in the electronic filing system and thereby extend the period available for eligible registered persons to furnish their annual returns.
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Annual return deadline extended under removal of difficulties order to allow later filing due to electronic system delay.
The Order uses the Removal of Difficulties power under section 172 to amend the Explanation to section 44, substituting the previously specified deadline with a later date to accommodate delays in the electronic filing system and thereby extend the period available for eligible registered persons to furnish their annual returns.
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