Request for Exchange of Information from field offices of time barring assessment cases

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..... f Commissioners of Income Tax All the Directors General of Income TAx (Inv.) Sub: Request for Exchange of Information from field offices of time barring assessment cases -reg. The undersigned is directed to refer to Board's letter No. F.No. 500/56/2014-FT&TR-IV dated 06th January, 2015, wherein the officers from the field were requested to send all requests for exchange of information from .....

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..... n which a reference for exchange of information is made by an authority competent under the agreements referred to in sections 90 or 90A (i.e. DTAA, TIEAs, Multilateral Convention) and ending with the date on which the information so requested is received by the Commissioner or a period of one year, whichever is less, shall be excluded, when the reference is made by the Assessing Officer. No such .....

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