Deemed withdrawal amnesty extended under the relevant provision, deadline moved and made retrospective to preserve eligibility. The notification amends a prior finance department notification to extend the deadline for an amnesty scheme on deemed withdrawal of assessment orders by substituting the original cut-off date with a later date, and declares the amendment to be deemed effective from the original cut-off date, preserving retrospective eligibility for taxpayers.
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.
Deemed withdrawal amnesty extended under the relevant provision, deadline moved and made retrospective to preserve eligibility.
The notification amends a prior finance department notification to extend the deadline for an amnesty scheme on deemed withdrawal of assessment orders by substituting the original cut-off date with a later date, and declares the amendment to be deemed effective from the original cut-off date, preserving retrospective eligibility for taxpayers.
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