Amnesty scheme for deemed withdrawal of assessment orders under section 62 on filing return and paying interest, late fee. Registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before 28 February 2023 under section 62 are covered by a special amnesty scheme. The assessment order is deemed to have been withdrawn if the return is furnished on or before 30 June 2023 together with payment of interest under section 50(1) and late fee under section 47, irrespective of any appeal filed or decided under section 107.
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 scheme for deemed withdrawal of assessment orders under section 62 on filing return and paying interest, late fee.
Registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before 28 February 2023 under section 62 are covered by a special amnesty scheme. The assessment order is deemed to have been withdrawn if the return is furnished on or before 30 June 2023 together with payment of interest under section 50(1) and late fee under section 47, irrespective of any appeal filed or decided under section 107.
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