Amnesty scheme deadline extended for deemed withdrawal of assessment orders, new operative deadline and retrospective commencement provided. The notification substitutes the earlier amnesty cutoff with a later deadline for availing the amnesty scheme related to deemed withdrawal of assessment orders under Section 62, and declares the amendment effective retrospectively from the original cutoff date; the change is made under the executive power conferred by Section 148 and amends the prior state notification by replacing the deadline language to extend the period for eligible taxpayers to participate.
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Amnesty scheme deadline extended for deemed withdrawal of assessment orders, new operative deadline and retrospective commencement provided.
The notification substitutes the earlier amnesty cutoff with a later deadline for availing the amnesty scheme related to deemed withdrawal of assessment orders under Section 62, and declares the amendment effective retrospectively from the original cutoff date; the change is made under the executive power conferred by Section 148 and amends the prior state notification by replacing the deadline language to extend the period for eligible taxpayers to participate.
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