Amnesty for deemed withdrawal of assessment orders: furnish delayed returns and pay interest and late fee to avail relief. Amnesty deems certain assessment orders under Section 62 withdrawn if registered persons who failed to furnish a valid return within thirty days of service of the assessment order furnish the return by the specified deadline and pay interest under Section 50(1) and the late fee under Section 47. The relief applies irrespective of the filing or disposal of any appeal. The notification is issued under Section 148 and is effective from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Amnesty for deemed withdrawal of assessment orders: furnish delayed returns and pay interest and late fee to avail relief.
Amnesty deems certain assessment orders under Section 62 withdrawn if registered persons who failed to furnish a valid return within thirty days of service of the assessment order furnish the return by the specified deadline and pay interest under Section 50(1) and the late fee under Section 47. The relief applies irrespective of the filing or disposal of any appeal. The notification is issued under Section 148 and is effective from the stated effective date.
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