The Government of Assam on September 06, 2024, notified regarding the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62.
The following has been stated:
• It has notified that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28h day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons shall follow the special procedures as specified below, namely:
o The registered persons shall furnish the said return on or before June 30, 2023,
o The return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act,
Irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
This notification shall be deemed to have come into force from March 31, 2023.
[Notification No 151446/283]
