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Extension of time-limit for filing D-3 declaration - Regarding

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.... Extension of time-limit for filing D-3 declaration - Regarding. Rules 51A, 56A, 96D, 97, 97B, 173H, 173K, 173L, 173M and 173N etc. require filing of D-3 declaration either statutorily or the same has been prescribed through executive instructions. Where this requirement is statutorily prescribed, there is no provision in the said rules for condonation of delay in filing of the D-3 declarations....