Notification No. 06/2023
Date: March 31, 2023
Subject: Amnesty scheme for deemed withdrawal of best judgment assessment orders issued under section 62.
Description:
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.
Registered persons must furnish valid return on or before 30 June 2023.
Interest and late fee payable under the Act are required to be paid along with the return.
Effective Date of Notification:
31 March 2023
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