TMI BlogAmendment of section 32EX X X X Extracts X X X X X X X X Extracts X X X X ..... (b) in the second proviso, for the words Provided further that , the following shall be substituted, namely: Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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