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Period of limitation in case the application before settlement commission is withdrawn u/s 245M(1) - 4th & 5th Proviso to Section 153

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..... - Manuals - Period of limitation in case the application before settlement commission is withdrawn u/s 245M(1) - 4th 5th Proviso to Section 153 4th Proviso to Section 153 - Where the assessee exercis .....

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..... to Section 153 - For the purpose of determining the period of limitation u/s 149 , 154 and 155 , and for the purpose of payment of interest u/s 244A , the provision of 4th proviso shall apply accordin .....

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