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TMI BlogTime limits for completion of assessment or reassessmentsX X X X Extracts X X X X X X X X Extracts X X X X ..... r the expiry of - (i) twenty-one months from the end of the financial year in which the return is furnished; (ii) twenty-one months from the end of the financial year in which a notice under section 151 or section 152 was served, if no return is furnished; (b) any order of reassessment under section 166 after the expiry of twenty-one months from the end of the financial year - (i) in which the las ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial year in which the order is passed under that section; (e) any order of assessment, reassessment or recomputation in pursuance to the revival of any proceeding under this Code, after the expiry of twelve months from the end of the financial year in which the order of revival of the proceedings is received by the Commissioner. (2) The assessing officer shall, in a case where an internatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing period or time shall not be included, namely:- (a) the period commencing the date on which the application for Advance Pricing Arrangement is filed by the assessee and ending with - (i) the date on which the order rejecteing the application is received by the Commissioiner; or (ii) the date on which the copy of the Advance Pricing Agreement, entered under section 107, is received by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is made before the Authority for Advance Rulings under sub-section (1) of section 152 and ending with the date on which the order rejecting the application is received by the Commissioner under sub-section (9) of that section; or (g) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 152 and ending with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch other financial year; or (b) assessment of any income in the case of an assessee shall be deemed to have been made in pursuance of an order under section 186, section 190 or section 194 for that assessee, if the order under those sections relates to another assessee and the income is excluded from the total income of such other assessee. - - statute, statutory provisions legislation, law, en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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