Bar on initiation of proceedings where a taxpayer files a statutory statement, unless authority reasonably believes it is untrue. Section 115N was omitted; it formerly imposed a bar on initiation of proceedings under other Chapters where a taxpayer had submitted a statutory ... Summary
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Bar on initiation of proceedings where a taxpayer files a statutory statement, unless authority reasonably believes it is untrue.
Section 115N was omitted; it formerly imposed a bar on initiation of proceedings under other Chapters where a taxpayer had submitted a statutory statement, subject to an exception permitting action if the Deputy Commissioner, on evidence in his possession, had reason to believe the statement was untrue.
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