APA - CBDT extends deadline for filing rollback application to June 30, 2015
CBDT has decided to amend the sub-rule (5) of rule 10MA to provide that in a case where an application has been filed prior to the 31st day of March, 2015, application for roll back in Form No. 3CEDA along with proof of payment of additional fee may be filed at any time on or before the 30th day of June, 2015 or the date of entering into the agreement whichever is earlier.
Similarly, in a case where an agreement has been entered into before the 31st day of March, 2015, application for rollback in Form No. 3CEDA along with proof of payment of additional fee may be filed at any time on or before the 30th day of June, 2015.
CBDT says the 'formal' notification will follow shortly. Shouldn't the notification have been issued on or before 31st March? And since when is a notification formal?