Notification No. 06/2023
Date: March 31, 2023
Subject: Amnesty scheme for deemed withdrawal of best judgment assessment orders under Section 62.
Description:
This notification provides that assessment orders issued under Section 62 on or before 28 February 2023 shall be deemed withdrawn if the taxpayer furnishes the pending return by 30 June 2023. Payment of applicable interest and late fee is mandatory. The benefit applies irrespective of appeal status.
Amendment:
Yes it has been amended through notification 24/2023,