Extension of limitation period for Transfer Pricing Officer to minimum sixty days where remaining period is shorter. Where the circumstances in clause (ii) or clause (viii) of Explanation (1) to section 153 apply and the remaining period of limitation available to the ... Summary
Extension of limitation period for Transfer Pricing Officer to minimum sixty days where remaining period is shorter.
Where the circumstances in clause (ii) or clause (viii) of Explanation (1) to section 153 apply and the remaining period of limitation available to the Transfer Pricing Officer for making an order is less than sixty days, that remaining period shall be extended to sixty days and deemed to have been extended accordingly.
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