Amnesty for deemed withdrawal of assessment orders: eligible registered persons may file returns and pay interest plus late fee. Registered persons whose assessment orders under Section 62(1) were served on or before 28 February 2023 and who failed to furnish a valid return within thirty days of service shall be deemed to have been withdrawn if the return is furnished by 30 June 2023 accompanied by payment of interest under Section 50(1) and the late fee under Section 47, irrespective of any appeal; notification effective from 31 March 2023.
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.
Amnesty for deemed withdrawal of assessment orders: eligible registered persons may file returns and pay interest plus late fee.
Registered persons whose assessment orders under Section 62(1) were served on or before 28 February 2023 and who failed to furnish a valid return within thirty days of service shall be deemed to have been withdrawn if the return is furnished by 30 June 2023 accompanied by payment of interest under Section 50(1) and the late fee under Section 47, irrespective of any appeal; notification effective from 31 March 2023.
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