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TMI BlogPeriod of limitation to exclude certain period - Explanation 1 to Sec 153X X X X Extracts X X X X X X X X Extracts X X X X ..... f the first proviso to section 143(3), and (b) the period ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those clauses is received by the Assessing Officer; or (iv) Direction to get account audited or inventory value u/s 142(2A) (a) the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited [or inventory valued] (inserted by F.A. 2023) under section 142(2A) and (b) ending with (a) the last date on which the assessee is required to furnish a report of such audit or inventory valued under that section 142(2A); or (b) where such direction is challenged before a court, ending with the date on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is made before the board for advance Ruling u/s 245Q(1) (a) the period commencing from the date on which an application is made before the AAR or before the Board for Advance Rulings of section 245Q(1) and (b) the period ending with the date on which the order rejecting the application is received by the Principal Commissioner or Commissioner under section 245R(3). (ix) Where an application is made before the board for advance Ruling u/s 245Q(1) (a) the period commencing from the date on which an application is made before the AAR or before the Board for Advance Rulings of section 245Q(1) and (b) the period ending with the date on which the advance ruling pronounced by it is received by the Principal Commissioner or Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date on which a search is initiated under section 132 or a requisition is made under section 132A and (b) the period ending on the date on which the books of account or other documents, or any money, bullion, jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132A, as the case may be, are handed over to the Assessing Officer having jurisdiction over the assessee,- * in whose case such search is initiated under section 132 or such requisition is made under section 132A; or * to whom any money, bullion, jewellery or other valuable article or thing seized or requisitioned belongs to; or * to whom any books of account or documents seized or requisitioned pertains or pertains to, o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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