ARTICLE: Recently, a Notification No SRO 278(1) 2010 dated 28th July, 2010, has been issued by the Federal Board of Revenue to insert Rule 14A in the existing Sales Tax Rules, 2006, to provide that approval of the commissioner would not be required to file revised return if more tax is required to be paid and the limitation of 120 days prescribed in sub-Section (3) of Section 26 would not be applicable