https://www.taxtmi.com/acts?id=40723 Amendment to section 29 revises clause (b) to substitute the trigger "returns for three consecutive tax periods" with "the return for a financial year beyond three months from the due date of furnishing the said return," and amends clause (c) to replace "a continuous period of six months" with "such continuous tax period as may be prescribed," thereby delegating the continuous-period specification to prescription. en-us Mon, 28 Mar 2022 14:43:04 +0530 Mon, 28 Mar 2022 14:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40723 Amendment to section 29 revises clause (b) to substitute the trigger "returns for three consecutive tax periods" with "the return for a financial year beyond three months from the due date of furnishing the said return," and amends clause (c) to replace "a continuous period of six months" with "such continuous tax period as may be prescribed," thereby delegating the continuous-period specification to prescription. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:43:04 +0530 https://www.taxtmi.com/acts?id=40723