Amendment of section 44.

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..... , in sub-section (1), the following provisos shall be inserted, namely:- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by noti .....

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..... Services Tax Act so as to empower the Commissioner to extend the due date for furnishing Annual return and reconciliation statement.
Statute, statutory provisions legislation, law, enactment, Acts, .....

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