Amendment status not verified — confirm the current text below against the official source.
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed. Notice to return defaulters