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    <title>Amendment of section 44.</title>
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    <description>The amendment empowers the Commissioner to, on Council recommendation and for reasons recorded in writing, by notification extend the time limit for furnishing the annual return and reconciliation statement for specified classes of registered persons, and deems extensions notified by the Commissioner of State Tax or the Commissioner of Union Territory Tax to be notified by the Commissioner.</description>
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      <description>The amendment empowers the Commissioner to, on Council recommendation and for reasons recorded in writing, by notification extend the time limit for furnishing the annual return and reconciliation statement for specified classes of registered persons, and deems extensions notified by the Commissioner of State Tax or the Commissioner of Union Territory Tax to be notified by the Commissioner.</description>
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