https://www.taxtmi.com/acts?id=18867 Amendment alters section 32E by substituting the cross reference to section 11AA in the first proviso, replacing the second proviso to permit the Settlement Commission, if satisfied that circumstances justify non filing of the returns referred to in the first proviso, to allow the applicant to make an application after recording reasons, and omits sub section (2). en-us Mon, 11 Aug 2014 18:36:49 +0530 Tue, 05 Mar 2019 15:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18867 Amendment alters section 32E by substituting the cross reference to section 11AA in the first proviso, replacing the second proviso to permit the Settlement Commission, if satisfied that circumstances justify non filing of the returns referred to in the first proviso, to allow the applicant to make an application after recording reasons, and omits sub section (2). Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:36:49 +0530 https://www.taxtmi.com/acts?id=18867