Amendment status not verified — confirm the current text below against the official source.
Inthe Principal Act, in section 52, — Amendment f section 52. (1) insub-section (4), for the punctuation mark *.", the punctuation mark (:) il shall be substituted and thereafter the following new provisos shall be inserted, namely: — “Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time fimit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”; (2) insub-section (5), for the punctuation mark “.", the punctuation mark (:) shall be substituted and thereafter the following new provisos shall be inserted, namely: — “Provided that the Commissioner may, on the recommendations of the Counczil and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”.