https://www.taxtmi.com/acts?id=17876 Amendment to section 37C adds speed post with proof of delivery and courier approved by the Central Board of Excise and Customs as alternatives to registered post with acknowledgement due in sub section (1)(a), and extends sub section (2) references to delivery by post to include the approved courier referred to in sub section (1). en-us Tue, 14 May 2013 18:44:17 +0530 Wed, 19 Nov 2025 12:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17876 Amendment to section 37C adds speed post with proof of delivery and courier approved by the Central Board of Excise and Customs as alternatives to registered post with acknowledgement due in sub section (1)(a), and extends sub section (2) references to delivery by post to include the approved courier referred to in sub section (1). Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 18:44:17 +0530 https://www.taxtmi.com/acts?id=17876