https://www.taxtmi.com/acts?id=21231 Sub section (3A) requires the Principal Commissioner or Commissioner to pass an order accepting or rejecting an application under sub section (3) within twelve months from the end of the month in which the application is received; no order rejecting an application shall be passed without giving the assessee an opportunity of being heard, and applications pending on commencement must be disposed of by 31 May 2017. en-us Fri, 06 May 2016 16:59:47 +0530 Fri, 06 May 2016 16:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21231 Sub section (3A) requires the Principal Commissioner or Commissioner to pass an order accepting or rejecting an application under sub section (3) within twelve months from the end of the month in which the application is received; no order rejecting an application shall be passed without giving the assessee an opportunity of being heard, and applications pending on commencement must be disposed of by 31 May 2017. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:59:47 +0530 https://www.taxtmi.com/acts?id=21231