Standard Operating Procedure for Condonation of Time Limit under Sales Tax Act, 1990

• Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 74 of the Sales Tax Act, 1990
• Registered person must apply to Commissioner-IR for extension of time with grounds for delay
• Commissioner-IR to send recommendation to Board with checklist of information
• Recommendation to be made within fifteen working days of receipt of application

Source: download1.fbr.gov.pk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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