Assessment scope expanded to include reassessment and recomputation, affecting coverage of income-tax assessment procedures. The amendment replaces the prior phrase describing covered assessment orders with wording that expressly treats an order of assessment or reassessment or ... Summary
Assessment scope expanded to include reassessment and recomputation, affecting coverage of income-tax assessment procedures.
The amendment replaces the prior phrase describing covered assessment orders with wording that expressly treats an order of assessment or reassessment or recomputation as included within the specified assessment framework, thereby broadening the class of orders captured for tax administration purposes.
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