(1) For the purpose of sub-section (4) of section 19 of the Act, the following circumstances shall be deemed to be uncontrollable circumstances:-
(a) If the person liable to pay tax becomes sick or disabled, up to seven days from the date of recovery,
(b) For seven days from the date of completion of the action, if the person liable to pay the tax has stayed the action,
(c) If the wife who is required to pay tax has given birth, up to thirty-five days from the date of delivery,
(d) In case of death or disappearance of the person liable to pay tax, within thirty-five days from the date of such occurrence, within seven days from the date of receipt of such application, if an application is made by his rightful owner or custodian,
(e) In the event that the road is closed due to flood, landslide, snow or other similar reasons and it is not possible to come to the Internal Revenue Office, up to seven days from the date of opening of the road,
(f) If the means of transport is completely closed and unable to come, until the day after the end of such closure.
(G) If an uncontrollable situation is created due to natural calamities such as fire and earthquake, up to thirty days from the date of the calamity.
(2) As mentioned in clauses (b), (c), (d), (e) and (g) of sub-rule (1), if an extension is requested due to uncontrollable circumstances, the recommendation of the concerned village development committee or municipality should also be submitted. Will have to do.
(3) In the case mentioned in clause (f) of sub-rule (1), when requesting an extension, the recommendation of the village development committee or the municipality related to the place where the means of transportation has been closed must also be submitted.