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    <title>Amendment in Notification No. 64/2020/TAXES. Dated 14th May, 2020</title>
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    <description>The amendment excludes corporate debtors who furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP, and provides that, from the date of IRP/RP appointment, the specified class of persons shall be treated as a distinct person of the corporate debtor and required to obtain a new registration in the State where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.</description>
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      <description>The amendment excludes corporate debtors who furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP, and provides that, from the date of IRP/RP appointment, the specified class of persons shall be treated as a distinct person of the corporate debtor and required to obtain a new registration in the State where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.</description>
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