Chapter 19 Income Return and Assessment of Tax

Section 98 : Extension of time-limit for submission of income return

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1) In cases where any person who has to submit an income return pursuant to Section 96 makes an application in writing, within the time limit for submission of such return, to the Department for the extension of the time limit, the Department may extend the time-limit for submission of the income return if the reasons are reasonable. Information on the decision made by the Department on the application so made for the extension of the time limit has to be given in writing to the applicant.

2) The department may extend, at one time or several times, the time limit for a period not exceeding three months to submit the income return pursuant to sub-section (1).

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Section 98 : Extension of time-limit for submission of income return

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