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    <title>Amendment of section 39.</title>
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    <description>A registered person is barred from furnishing a return for a tax period after the expiry of three years from the due date for furnishing that return. The Government may, on the recommendation of the Council and by notification, permit furnishing of such return after the three-year period, subject to specified conditions and restrictions.</description>
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      <description>A registered person is barred from furnishing a return for a tax period after the expiry of three years from the due date for furnishing that return. The Government may, on the recommendation of the Council and by notification, permit furnishing of such return after the three-year period, subject to specified conditions and restrictions.</description>
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