Limitation on assessment notices restricts post filing notices to a prescribed period and treats intimations as orders. The amendment substitutes the proviso limiting service of notices so that no notice under the relevant subsection shall be served after the expiry of ... Summary
Limitation on assessment notices restricts post filing notices to a prescribed period and treats intimations as orders.
The amendment substitutes the proviso limiting service of notices so that no notice under the relevant subsection shall be served after the expiry of twelve months from the end of the month in which the return is furnished, and inserts an Explanation that an intimation sent under the intimation subsections shall be deemed to be an order for the purposes of the revision provision.
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