https://www.taxtmi.com/acts?id=43729 The amendment treats approvals and provisional approvals under specified sub clauses of clause (23C) as equivalent to registration and provisional registration, aligns references to the period of approval or provisional approval with the period of registration, and inserts a proviso empowering the Principal Commissioner or Commissioner to condone delay in filing applications if a reasonable cause for delay is established, deeming such applications filed within time. en-us Sat, 17 Aug 2024 12:50:40 +0530 Sat, 17 Aug 2024 12:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43729 The amendment treats approvals and provisional approvals under specified sub clauses of clause (23C) as equivalent to registration and provisional registration, aligns references to the period of approval or provisional approval with the period of registration, and inserts a proviso empowering the Principal Commissioner or Commissioner to condone delay in filing applications if a reasonable cause for delay is established, deeming such applications filed within time. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 12:50:40 +0530 https://www.taxtmi.com/acts?id=43729