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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Provisions relating to reassessment proceedings - Period of ...


Reassessment Notice Period Excludes Time During Section 132A Requisition Made After March 15th in Any Financial Year.

February 4, 2023

Notes     Income Tax

Provisions relating to reassessment proceedings - Period of limitation for issue of notice u/s 148 shall exclude period where requisition u/s 132A has been made after 15th March of any FY.

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