Amendment of section 39, Rajasthan Act No. 9 of 2017.

In section 39 of the principal Act, after the existing sub-section (10), the following new sub-section shall be added, namely:— "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return."