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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

When a notice u/s 153A is issued, it enables the department to ...

Case Laws     Income Tax

March 5, 2019

When a notice u/s 153A is issued, it enables the department to carry out re-assessment or assessment with respect to the six immediate prior years and the year in which the search is carried out. This does not require any incriminating material recovered on search relating to those prior years.

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