Finance Act 2006 amends Section 142(1) to remove time limits on issuing notices, effective retroactively from April 1990.

As per the proviso inserted to section 142(1) of the Act by Finance Act 2006 with retrospective effect from 1-4-1990 has clearly done away with any limitation with regard to the issuance of notice u/s 142(1) - AT .....

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