https://www.taxtmi.com/circulars?id=2950 Amended Para 9.3 of the Handbook of Procedures directs that late applications may be processed subject to specified 2% or 5% late cuts; time-barred or pending applications filed more than six months but within twelve months after the last submission date attract a 5% late cut, while pending cases filed within six months that had previously been assessed with a 10% cut should be issued entitlement with a 2% cut. Enhancement requests for entitlements issued after the cut-off will be considered with the applicable late cut only after prescribed fees for revised entitlement are submitted. en-us Thu, 30 Aug 2007 00:00:00 +0530 Thu, 26 Feb 2009 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2950 Amended Para 9.3 of the Handbook of Procedures directs that late applications may be processed subject to specified 2% or 5% late cuts; time-barred or pending applications filed more than six months but within twelve months after the last submission date attract a 5% late cut, while pending cases filed within six months that had previously been assessed with a 10% cut should be issued entitlement with a 2% cut. Enhancement requests for entitlements issued after the cut-off will be considered with the applicable late cut only after prescribed fees for revised entitlement are submitted. Circulars DGFT Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2950