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    <title>Amendment of section 52.</title>
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    <description>The amendment imposes a statutory filing limitation that bars an electronic commerce operator from furnishing the monthly statement under sub section (4) after three years from its due date, while authorising the Government, on the Council&#039;s recommendation and subject to conditions by notification, to permit an operator or class of operators to file the statement beyond that period.</description>
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      <description>The amendment imposes a statutory filing limitation that bars an electronic commerce operator from furnishing the monthly statement under sub section (4) after three years from its due date, while authorising the Government, on the Council&#039;s recommendation and subject to conditions by notification, to permit an operator or class of operators to file the statement beyond that period.</description>
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