Provided further that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs of Deputy commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filling his supplementary claim within the aforesaid period of three months.
The notified Association shall submit, on behalf of the Central Government, to (a) the Director General of Income tax (Exemptions). 10 Middleton Row. 5th Floor, Calcutta-700071 (b) the Secretary, Department-of Scientific & Industrial Research
