Amendment of section 44, Rajasthan Act No. 9 of 2017.

The existing section 44 of the principal Act shall be numbered as sub-section

1. (1) thereof, and after sub-section
2. (1) so numbered, the following new sub-section shall be added, namely:- "(2) A registered person shall not be allowed to furnish an annual return under sub-section
3. (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return."