Notification No. 09/2023
Date: March 31, 2023
Subject: Extension of limitation period under Section 73(10) using powers under Section 168A.
Description:
The time limit for issuing orders under Section 73(9) is extended for recovery proceedings relating to:
• FY 2017-18 → up to 31 December 2023
• FY 2018-19 → up to 31 March 2024
• FY 2019-20 → up to 30 June 2024
This extension ensures continuity of adjudication despite pandemic-related disruptions.
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