Court Rules Delay in Filing Annual Return Under FCR Act is an Offense Despite Statute Heading Interpretation. https://www.taxtmi.com/highlights?id=65717 Interpretation of statute - The heading of a section of an enactment may be used as an aid for interpretation of that section but does not control the meaning or import of the section where the language of the section is free from ambiguity. - The contention that delay in filing of the annual return under the FCR Act is not an offence, is rejected. - HC en-us Tue, 20 Sep 2022 10:39:07 +0530 Tue, 20 Sep 2022 10:39:07 +0530 TaxTMI RSS Generator Court Rules Delay in Filing Annual Return Under FCR Act is an Offense Despite Statute Heading Interpretation. https://www.taxtmi.com/highlights?id=65717 Interpretation of statute - The heading of a section of an enactment may be used as an aid for interpretation of that section but does not control the meaning or import of the section where the language of the section is free from ambiguity. - The contention that delay in filing of the annual return under the FCR Act is not an offence, is rejected. - HC Highlights FEMA Tue, 20 Sep 2022 10:39:07 +0530 https://www.taxtmi.com/highlights?id=65717