Relief under section 89 must be considered when processing returns, affecting payable or refundable tax determinations. Amendment adds "any relief allowable under section 89" to clause (c) of sub section (1) of section 143 so that, when processing returns under section 139 ... Summary
Relief under section 89 must be considered when processing returns, affecting payable or refundable tax determinations.
Amendment adds "any relief allowable under section 89" to clause (c) of sub section (1) of section 143 so that, when processing returns under section 139 or notices under section 142(1), that relief is taken into account in determining the sum payable by or refund due to the assessee.
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