Furnishing declaration by assessee in respect of industrial undertaking in any free trade zone for not availing tax holiday under section 10A

Before due date for furnishing return of income under section 139(1)

Furnishing declaration by assessee in respect of 100 per cent export-oriented undertaking for not availing tax holiday under section 10B

Before due date for furnishing return of income under section 139(1)

Furnishing declaration by assessee in respect of certain industrial undertakings in North Eastern Region for not availing
tax holiday under section 10C

Before due date for furnishing return of income under section 139(1)

Filing application for registration of trust
or institution for purposes of section 11

Within 1 year from date of creation/establishment of trust/institution

Filing belated application for
registration of trust/institution

The provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution,-
(i) from the date of the creation of the trust or the establishment of the institution if the Commissioner is for reasons to be recorded in writing, satisfied that the person in receipt of the income was prevented from making the application before the expiry of the period aforesaid for sufficient reasons;
(ii) from the 1st day of the financial year in which the application is made, if the Commissioner is not so satisfied.

Passing an order granting or refusing registration of trust

Within 6 months from the end of the month in which application u/s 12A(a) is received

Getting accounts audited by accountant and furnishing report

31st October of relevant assessment year

Receiving or bringing into India the
profits and gains from projects outside India/the consideration in respect of
export of goods/services provided to foreign tourists in convertible foreign exchange in order to claim deduction
u/s 80HHB/80HHC/80HHD

Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf

Receiving or bringing into India in convertible foreign exchange the consideration in respect of export of computer software in order to claim deduction under section 80HHE/in
respect of export of film software in order to claim deduction under section 80HHF
/in respect of royalty, etc., from certain foreign enterprises to claim deduction under section 80-O

Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf

Receiving or bringing into India remuneration in foreign exchange

Within six months from end of previous year or such extended period as the Competent Authority may allow in this behalf

Furnishing information/documents
required by revenue authorities

Within a period of 30 days from the date of receipt of a notice issued in this regard, and such period may be extended by a further period not exceeding 30 days.

Furnishing report of accountant

Within due date specified in section 139.

Deposit of tax on distributed profits
of domestic companies

Within 14 days from date of declaration, distribution or payment of dividends whichever is earliest

Deposit of tax on distributed income
of UTI/Mutual Fund

Within 14 days from the date of distribution or payment of income, whichever is earlier

Furnishing statement in prescribed form
to prescribed income-tax authority
giving details of income distributed to
unit holders, tax paid thereon, etc.

On or before 15th September in each year

Person responsible for making payment
of income on behalf of venture capital company/fund and venture capital company/fund to furnish to person receiving such income and to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner, giving details of nature of income paid during the previous year and such other relevant details as may be prescribed

30th November of financial year following previous year during which such income is distributed

Challenging Assessing Officer's jurisdiction

Where a return is made under section 139(1), before expiry of 1 month from the date on which a notice under section 142(1) or 143(2) is served or before the completion of assessment, whichever is earlier Where no return is made before the expiry of time allowed by notice under section 142(1) or under section 148 for making the return or under section 144 for showing cause why best judgment assessment should not be made, whichever is earlier

Retention of impounded books or docu-ments by Assessing Officer/Assistant Director without obtaining approval of
Chief Commissioner/Director General/Commissioner/Director

Not more than 15 days (exclusive of holidays)

Retaining books of account or other documents seized under section 132(1)
or 132(1A) by authorised officer without approval of Chief Commissioner/Commissioner/Director General or Director

Not more than 180 days [30 days from the date of assessment order under section 153A or section 158BC(c)]

Period for which order passed undersection 132(3) to remain in force

60 days from date of order

Handing over of books, etc., to ITO
having jurisdiction

60 days from date on which last of authorisations for search was executed

Release of assets seized after recovery of existing liability

Within 120 days from date on which last of the authorisations/requisitions under section 132/132A was executed

Making application to Assessing Officer for release of asset explaining nature and source of acquisition of asset

Within 30 days from end of the month in which asset was seized

Retention by income tax authority of impounded books of account, documents without approval of Chief Commissioner/Director General/ Commissioner/Directors

Not more than 15 days (10 days with effect from 1-6-2003) (exclusive of holidays)

Filing return of income by a company

31st October of relevant assessment year

Filing return of income by any non-corporate assessee :

- a person required to have his account audited under the Act or any other law/a working partner of a firm, which is required to have its accounts audited

31st October of relevant assessment year

- referred to in first proviso to section 139(1) [residing in specified areas who is not required to furnish a return under section 139(1) and who fulfils one of six specified conditions]

31st October of relevant assessment year

- others

31st July of relevant assessment year

Filing of return of loss

Within the time allowed under section 139(1)

Filing belated return of income

Within 1 year from the end of the relevant assessment year or before completion of assessment, whichever is earlier

Filing return by every person receiving income in respect of which he is assessable as a representative assessee from property held under trust/legal obligation wholly or partly for charitable or religious purposes, etc., if total income exceeds maximum amount not chargeable to tax

Within time allowed under section 139(1)

Filing of return by every political party by its chief executive officer

Within time allowed under section 139(1)

Filing return by every (a) scientific research association referred to in section 10(21), (b) news agency referred to in section 10(22B), (c) association or institution referred to in section 10(23A), (d) institution referred to in section 10(23B), (e) fund/institution/trust/university/other educational institution/medical institution referred to in sub-clause (iv), (v), (vi) or (via) of section 10(23C), (f) trade union/association referred to in sub-clause (a) or (b) of section 10(24), if the total income without giving effect to the provisions of section 10 exceeds the maximum amount not chargeable to tax.

Within time allowed under section 139(1)

Filing revised return

Within 1 year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier

Rectifying defect in return of income

Within 15 days from date of intimation by Assessing Officer or extended time

Filing application for allotment of permanent account number

Assessment year 1999-2000 or any subsequent assessment year - 30th June of relevant assessment year

(i) Payment of income-tax on self-assessment
(ii) Payment of interest on tax due for filing belated return or default or delay in payment of advance tax

Before furnishing return of income

Sending intimation under section 143(1)

Before expiry of 1 year from end of financial year in which return is made

Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment

Before expiry of 12 months from end of month in which return is furnished

Reassessment where assessment has been made under section 143(3) or 147

Within 4 years from end of relevant assessment year [unless escapement of income is because of assessee's failure to file return under section 139 or in pursuance of notice under section 142(1) or 148 or to disclose fully and truly all material facts]

Issuing notice under section 148 in cases subjected to scrutiny by way of assessment under section 143(3) or 147 :
If the escaped income-
(i) is less than Rs. 1,00,000

Within 4 years from end of relevant assessment year

(ii) is Rs. 1,00,000 or more

Within 6 years from end of relevant assessment year

Issuing notice under section 148 to person who has been treated as agent of non-resident under section 163

Within 2 years from end of relevant assessment year

Issuing notice under section 148 for assessment/reassessment/recomputation pursuant to any finding or direction in an order passed :
(i) by any authority in any proceeding under Income-tax Act in appeal/reference/revision.
(ii) by a court in any proceeding under any other law

No time limit

Passing assessment order under section 143 or 144

Within 2 years from end of assessment year in which income was first assessable

Making assessment/reassessment, etc., under section 147

Within 1 year from end of financial year in which notice under section 148 is served [Where notice was served between 1-4-1999 and 31-3-2000, assessment, reassessment or recomputation may be made by 31-3-2002

Making assessment order in pursuance of order under section 250, 254, 263 or 264 setting aside or cancelling assessment

Within 1 year from end of financial year in which order under section 250/254 is received by Chief Commissioner/Commissioner or order under section 263/264 is passed by Chief Commissioner or Commissioner. [Where order under section 250/254 is received or order under section 263/264 is passed between 1-4-1999 and 31-3-2000, order of fresh assessment may be made by 31-3-2002]

Making order of assessment or re-assessment-
(a) in respect of each assessment year falling within 6 assessment years referred to in section 153A(b)

(a) Within 2 years from the end of the financial year in which the last of the authorisations for search under section 132 or requisition under section 132A was executed.

(b) in respect of the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A

(b) Within 2 years from the end of the financial year in which the last of the authorisations for search under section 132 or requisition under section 132A was executed.

Rectifying any mistake apparent from record by income-tax authority referred to in section 116 to-
(i) amend any order passed by it
(ii) amend any intimation or deemed intimation under section 143(1)

Within 4 years from end of financial year in which order sought to be amended is passed. [Where application for rectification is made on or after 1-6-2001 order must be passed within 6 months from the end of the month in which the application is received]

Amending assessment order of partner of firm or member of AOP/BOI for inclusion of correct share from firm/AOP/BOI

Within 4 years from end of financial year in which final order is passed in case of firm/AOP/BOI

Amending assessment order of partner for adjusting income from firm to the extent not deductible under section 40(b)

Within 4 years from end of financial year in which final order was passed in case of the firm

Recomputing total income for succeeding year(s) in respect of loss or depreciation recomputed under section 147

Within 4 years from end of financial year in which order under section 147 is passed

Withdrawing investment allowance allowed under section 32A if-
(a) asset is sold/transferred within 8 years from end of previous year in which it was acquired

Within 4 years from end of previous year in which sale/transfer took place

(b) investment allowance reserve is not utilised for acquiring new asset within 10 years of end of previous year in which asset was acquired

Within 4 years from end of said 10 years

(c) reserve is misutilised before expiry of 10 years of end of previous year in which asset was acquired

Within 4 years from end of previous year in which amount is so misutilised

Withdrawing development allowance under section 33A if within 8 years land is sold or reserve is misutilised

Within 4 years from end of previous year in which sale took place or reserve is so misutilised

Recomputing total income where weighted deduction in respect of expenditure on scientific research under section 35(2B) is deemed to have been wrongly allowed

Within 4 years from end of previous year in which period allowed for completion of scientific research programme has expired

Recomputing distributable income and additional tax liability under section 104

Within 4 years from end of financial year in which final order was passed

Recomputing deemed capital gains under section 47A

Within 4 years from end of previous year in which capital asset is converted into stock-in-trade or in which parent company/holding company ceases to have 100 per cent shareholding in subsidiary company

Amending order of assessment so as to exclude unadjusted amount of capital gain on long-term capital asset not chargeable under section 54E(1)

Within 4 years from end of financial year in which original assessment is made

Amending order of assessment to exclude capital gain not chargeable under section 54H

Within 4 years from end of previous year in which compensation was received

Amending order of assessment to allow deduction under section 80-O

Within 4 years from end of previous year in which income is received or brought into India ; however, the period from 1-4-1988 to 30-9-1991 shall be excluded

Amending order of assessment so as to allow deduction u/s 80HHB, 80HHC, 80HHD, 80HHE, 80-O, 80R, 80RR or 80RRA in respect of convertible foreign exchange earnings not brought into India initially but received or brought into India subsequently

Within 4 years from the end of the previous year in which such income is so received in, or brought into India

Amending order of assessment/intimation under section 143(1) to give credit for TDS not given earlier on ground that TDS certificate was not filed with return

Relevant TDS certificate should be produced before Assessing Officer within 2 years from end of assessment year in which income is assessable.

Amending order of assessment so as to compute capital gain by taking the full value of consideration to be the value adopted/assessed by stamp duty authorities (section 50C) as revised in appeal/revision/reference

Within 4 years from the end of the previous year in which the order revising the value was passed in that appeal/revision/reference

Passing order under section 158BC

Within 1 year from the end of the month in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed where the search or requisition took place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month.

Completion of block assessment in the case of other person referred to in section 158BD

One year from the end of the month in which the notice under Chapter XIV-B was served on such other person where search or requisition takes place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month.

Passing order imposing penalty under section 158BFA(2)

In a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tri-bunal is received by the Chief Commissioner or Commissioner, whichever period expires later. In a case where the assessment is the subject-matter of revision under section 263, after the expiry of six months from the end of the month in which such order of revision is passed. In any case other than those mentioned above, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.

Filing declaration by trustee(s) for converting 'oral trust' into 'trust declared by a duly executed instrument in writing'

Within 3 months from date of declaration of 'oral trust'

Return of full amount paid or payable to non-resident owner or charterer of ship towards passenger fares, freight, etc., to be furnished by master of ship to Assessing Officer

Before departure of ship from any port in India, or within 30 days thereafter if permitted by Assessing Officer

Submission of claim by owner or charterer of ship that assessment be made and tax payable by him be determined in accordance with other provisions of the Act

Before expiry of assessment year relevant to previous year in which ship has departed from Indian port

Giving notice of discontinuance of business/profession to Assessing Officer

Within 15 days of discontinuance

Giving notice of appointment as liquidator to Assessing Officer

Within 30 days of appointment

Notifying liquidator as to amount of tax payable by company

Within 3 months from date on which Assessing Officer receives notice of appointment of liquidator

Filing certified copy of partnership deed

Along with return of income of the firm

(i) Filing return of deduction of tax from contributions paid by the trustees of an approved superannuation fund (Rule 33)

Within 2 months from end of financial year in Form 22

(ii) Filing annual return of deduction of tax from salaries

May 31 every year in Form 24

Filing annual return of deduction of tax from interest on securities

June 30 every year in Form No. 25

Filing annual return of deduction of tax from dividends (other than dividends referred to in section 115-O : from 1-4-2003)

April 30 every year in Form No. 26

Filing annual return of deduction of tax from interest other than interest on securities

June 30 every year in Form No. 26A

Filing annual return of deduction of tax from winnings from lotteries or crossword puzzles

May 31 every year in Form No. 26B

Filing annual return of deduction of tax from winnings from horse races

May 31 every year in Form No. 26BB

Filing annual return of deduction of tax from payments to any contractor or sub-contractor

June 30 every year in Form No. 26C

Filing annual return of deduction of tax from insurance commission

June 30 every year in Form No. 26D

Filing annual return of deduction of tax under section 194EE from "Payments in respect of deposits under National Savings Scheme, etc."

June 30 every year in Form No. 26F

Filing annual return of deduction of tax under section 194F from "Payments on account of repurchase of units by Mutual Fund or Unit Trust of India"

June 30 every year in Form No. 26G

Filing annual return of deduction of tax under section 194G from "Commission, etc., on sale of lottery tickets"

June 30 every year in Form No. 26H

Filing annual return of deduction of tax under section 194H from "Commission or brokerage"

June 30 every year in Form No. 26-I

Filing annual return of deduction of tax at source from rent

June 30 each year in Form No. 26J

Filing annual return of deduction of tax at source from fees for professional or technical services

June 30 each year in Form No. 26K

Filing annual return of deduction of tax at source from income in respect of units

April 30 each year in Form No. 26

Filing return of tax deducted at source in the case of non-residents

Within 14 days from the end of quarter in Form No. 27. If amount is credited by a person to the account of the payee as on the date upto which the accounts of such person are made, then Form No. 27 is to be filed within 14 days after the expiry of 2 months from the month in which income is so credited (except in section 194's cases)

Delivering to Chief Commissioner/Commissioner one copy of declaration required to be filed under section 197A(1) or 197A(1A)

On or before 7th of month next following month in which declaration is furnished

Paying tax deducted at source under sections 192 to 196D

Within time limit as prescribed under rule 30

Issuance of certificate of tax deducted at source

See rule 31

Payer to apply to Assessing Officer for allotment of Tax Deduction Account Number

Within one month from end of month in which the tax was deducted

Delivering to the prescribed income-tax authorities prescribed returns prepared within the prescribed time after end of each financial year, by person responsible for deducting tax

Within time limits prescribed in Income-tax Rules

Rectifying defect in return filed under section 206(2)

Within 15 days from the date of intimation of the defect by Assessing Officer or extended time

Payment of tax collected from the respective buyers of specified goods under section 206C(1) to the credit of Central Government or as the Board directs

Within 7 days of collection

Person collecting tax under section 206C(1) from respective buyers to give them a certificate in Form 27D about the amount and rate of tax collected, etc.

Within 10 days of such collection/debit of amount

Every person collecting tax under section 206C to prepare half-yearly returns for the period ending 30th September and 31st March in each financial year and to furnish same to prescribed income-tax authority

Within one month from end of period for which return is required to be filed

Person collecting tax at source under section 206C to apply to Assessing Officer for allotment of tax-collection account number

Within one month from end of month in which tax was collected

Payment of advance tax in specified instalments :(a) In case of corporate assessees-

(i) up to 15 per cent

On or before 15th June

(ii) up to 45 per cent

On or before 15th September

(iii) up to 75 per cent

On or before 15th December

(iv) up to 100 per cent

On or before 15th March

(b) In case of other assessees-

(i) up to 30 per cent

On or before 15th September

(ii) up to 60 per cent

On or before 15th December

(iii) up to 100 per cent
Note : Payment of advance tax made on or before 31st March shall be treated as advance tax paid during financial year.

On or before 15th March

Payment of the appropriate part or whole amount of advance tax as demanded under section 210(3) and (4) after the due dates of instalment

On or before each date specified in section 211(1) falling after date of service of demand notice

Payment of amount other than advance tax in response to notice under section 156

Within 30 days of service of demand notice or within date extended on request or within shorter period, specified in revenue's interest

Making claim for refund

Within 1 year from last day of relevant assessment year

Application for settlement of case to Settlement Commission

At any stage of case

Settlement Commission to allow the application to be proceeded with or reject the application

Where it is possible, within 1 year from end of the month in which application is made under section 245C

Payment of additional income-tax payable on income disclosed for settlement

Within 35 days of receipt of order under section 245D(1) or within extended time

Passing of order by Settlement Commission in every application allowed to be proceeded with under section 245D(1)

Where it is possible, within 4 years from the end of the financial year in which the application was allowed to be proceeded with

Completion of proceedings where settlement becomes void as provided in section 245D(6)

Within 2 years from the end of the financial year in which the settlement became void

Reopening of completed proceedings by Settlement Commission

Reopening of proceeding is not permissible where period between end of assessment year to which proceeding relates and the date of application for settlement under section 245C exceeds 9 years

Withdrawing application for advance ruling

Within 30 days from date of application

Pronouncement of advance ruling by authority

Within 6 months of receipt of application

Filing appeal to Commissioner (Appeals)-

(a) relating to tax deducted at source under section 195(1)

Within 30 days from date of payment of tax or within extended time

(b) relating to any assessment/penalty

Within 30 days from date of communication of order or within extended time

(c) in any other case

Within 30 days from date of communication of order or within extended time

Disposal of appeal by Commissioner (Appeals)

One year from end of financial year in which appeal is filed (where it is possible)

Filing appeal to Tribunal

Within 60 days from date on which order sought to be appealed against is communicated or within extended time [30 days in case of appeal against order u/s 158BC(c), in respect of search initiated u/s 132 or requisition made u/s 132A, after 30-6-1995, but before 1-1-1997]

Filing memo of cross-objections to Tribunal

Within 30 days of receipt of notice of filing appeal or within extended time

Rectification of apparent mistake by Tribunal

Within 4 years from the date of impugned order

Disposal of appeal by Appellate Tribunal filed under sub-section (1)/(2) of section 253

4 years from end of financial year in which appeal is filed (where it is possible) Where an order of stay is made in proceedings relating to appeal filed under section 253(i), Tribunal shall dispose of appeal within 180 days from date of such order failing which stay order shall stand vacated.

(i) Filing application to Tribunal requiring it to refer to High Court any question of law

Within 60 days of service of Tribunal's order passed (on or before 1-10-1998) under section 254 or within extended period not exceeding 30 days

(ii) Drawing up statement of case and referring it to High Court by Tribunal

Within 120 days of receipt of application

Filing application to High Court if Tribunal refuses to state case

Within 6 months from date of service of notice of refusal to state case

Application by assessee for claiming refund of fee after Tribunal's refusal to state case

Within 30 days from date of receipt of refusal notice

Filing appeal to High Court against order of Tribunal

Within 120 days of date of communication of order

Revising orders prejudicial to revenue by Commissioner

Within 2 years from end of financial year in which order sought to be revised was passed

Revision by Commissioner of orders passed pursuant to any finding or direction by Tribunal, High Court or Supreme Court

No time limit

Revision of orders by Commissioner on his own motion (not prejudicial to assessee)

Within 1 year of order sought to be revised

Filing revision petition to Commissioner (order not to be prejudicial to assessee)

Within 1 year from date of communication of order sought to be revised or date of his knowledge in respect thereof or within extended time

Passing order on revision application made by assessee on or after 1-10-1998

Within 1 year from the end of the financial year in which application is made

Entering into agreement for transfer, in respect of immovable properties whose apparent consideration exceeds prescribed monetary limits

At least 4 months before intended date of transfer

Furnishing statement to the appropriate authority in Form 37-I in respect of agreement for transfer of immovable property where apparent consideration exceeds prescribed monetary limits

Within 15 days from date on which agreement for transfer is entered into

Rectification of defects in Form 37-I

Within 15 days (or extended period) from date of intimation of such defect

Time limit for appropriate authority to pass orders for purchase of the immovable property

Within 3 complete calendar months from end of month in which statement in Form 37-I is received by him

Handing over immovable property after order of purchase is passed by appropriate authority

Within 15 days of service of order

Payment or deposit of consideration by appropriate authority

Within 1 calendar month from the end of month in which immovable property vests in Government

Rectification order by appropriate authority to rectify apparent mistake

Within 6 months from end of month in which impugned order was made

Imposing penalties under Chapter XXI :

(a) in a case where appeal is filed to Commissioner (Appeals)/Tribunal

Before the expiry of financial year in which proceedings which give rise to penalty proceedings are completed, or within 6 months from end of month in which the order of Commis-sioner (Appeals)/Tribunal is received by the Chief Commissioner/Commissioner, whichever period expires later However, where order is in appeal before Commissioner (Appeals) who passes appellate order on or after 1-6-2003, order imposing penalty shall be passed before expiry of financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner/Commissioner, whichever is later.

(b) in a case where relevant assessment or other order is subject- matter of revision under section 263 (or section 264)1

Within 6 months from the end of month in which revision order is passed

(c) in any other case

Before expiry of financial year in which proceedings (in course of which action for imposition of penalty has been initiated) are completed, or within 6 months from end of month in which penal action is initiated, whichever is later

Furnishing of statement by film producers

Within 30 days from end of financial year or within 30 days from date of completion of film, whichever is earlier

Filing of paper book

At least a day before the date of hearing of the appeal along with the proof of service of a copy of the same on the other side at least a week before.

Execution of certificate drawn up

Not before 15 days after date of service of notice under rule 2

Filing of application by officer holding the sale relating to recovery from defaulting purchasers

Within 15 days from date of resale

Attachment of growing crop which does not admit of being stored

Not less than 20 days before it is likely to be fit to be cut or gathered

Sale of movable property (other than property, subject to speedy and natural decay and property in relation to which expense of keeping it in custody is likely to exceed its value)

Not before 15 days from date on which copy of sale proclamation was affixed in TRO's office

Sale of immovable property without written consent of defaulter

Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later

Payment of full amount of purchase money on sale of immovable property

Within 15 days from date of sale

Application to set aside sale of immovable property on deposit of specified sum

Within 30 days from date of sale

Application to set aside sale of immovable property on ground of non-service of notice or irregularity

Within 30 days from date of sale

Application for setting aside sale on ground that defaulter had no saleable interest

Within 30 days from date of sale

Sale of immovable property

Within 4 years from end of financial year in which order giving rise to demand, etc., has become conclusive. In case of re-sale, period shall be extended by one year.

Appeal by employer against order of Chief Commissioner or Commissioner refusing to recognise or withdrawing recognition from a provident fund

Within 60 days of such order

Appeal by employer against order of Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a superannuation fund

Within 60 days of such order

Appeal by employer against order of Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a gratuity fund

Within 60 days of such order