We offer comprehensive manual or computerized bookkeeping systems maintained by trained accounting professionals. This local se....
77 Extension of period of limitation in certain cases | |
77 Extension of period of limitation in certain cases
(1) The Appellate Tribunal may admit an appeal under section 76 of this Act after the period of limitation laid down in that section, if the appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period.
(2) In computing the period laid down under sections 76 and 81 of this Act, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply.
(3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules made thereunder, other than sections 76 or 81 of this Act, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.
Inserted vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333 dated 16.11.2005 w.e.f. 16.11.2005.
|
Services
What We Offer
Insurance Services
We offer comprehensive manual or computerized bookkeeping systems maintained by trained accounting professionals. This local ....
Digital Signature
Digital Signatures in India - Simple, Speedy and Secure!
Experience ....
Finance Services
We offer comprehensive manual or computerized bookkeeping systems maintained by trained accounting professionals. This local ....