https://www.taxtmi.com/acts?id=49539 The amendment substitutes the existing extension wording in section 80RRA to permit extensions "within such further period as the competent authority may allow in this behalf," and adds an Explanation defining competent authority as the Reserve Bank of India or any other authority authorised to regulate payments and dealings in foreign exchange. en-us Sat, 22 Feb 2025 11:13:35 +0530 Sat, 22 Feb 2025 11:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49539 The amendment substitutes the existing extension wording in section 80RRA to permit extensions "within such further period as the competent authority may allow in this behalf," and adds an Explanation defining competent authority as the Reserve Bank of India or any other authority authorised to regulate payments and dealings in foreign exchange. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 11:13:35 +0530 https://www.taxtmi.com/acts?id=49539