The Government of Bihar on August 21, 2023, amended an older notification No. S.O. 132, dated May 17, 2023, related to the waiver of the amount of the late fee in respect of the return to be furnished for the financial year 2022-23.
The following has been amended: -
•In the said notification, in the fourth proviso for “June 30, 2023” “August 31, 2023” shall be substituted.
This notification shall be deemed to have come into force with effect from June 30, 2023.
The detailed notification is given in the document attached below.
[Notification No. S.O. 235 Date August 21, 2023]