TMI BlogAmendment of rule 68B of Second Schedule.X X X X Extracts X X X X X X X X Extracts X X X X ..... , the words seven years shall be substituted; (b) in the proviso, for the word Provided , the words Provided further shall be substituted; (c) before the proviso as so amended, the following proviso shall be inserted, namely: Provided that the Board may, for reasons to be recorded in writing, extend the aforesaid period for a further perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed to insert a new proviso in the said sub-rule so as to provide that the Board may, for reasons to be recorded in writing, extend the aforesaid period by a further period not exceeding three years. This amendment will take effect from 1st September, 2019. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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