Extension of return due date expands the covered period and postpones the compliance cutoff under the amended notification. Amendment revises the earlier notification by substituting the single-month reference with a two-month reference and substituting the previously specified last-day deadline with a later last-day deadline; it is issued under the Commissioner's delegated authority on council recommendation and is deemed to have come into force retrospectively from the prior month-end.
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.
Extension of return due date expands the covered period and postpones the compliance cutoff under the amended notification.
Amendment revises the earlier notification by substituting the single-month reference with a two-month reference and substituting the previously specified last-day deadline with a later last-day deadline; it is issued under the Commissioner's delegated authority on council recommendation and is deemed to have come into force retrospectively from the prior month-end.
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