Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Time limits for assessment and reassessment define when orders can be passed, with exclusions for special proceedings and statutory delays. Time limits for completion of assessment, reassessment and recomputation are prescribed for orders under sections 143, 144 and 147, with separate periods ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Time limits for assessment and reassessment define when orders can be passed, with exclusions for special proceedings and statutory delays.
Time limits for completion of assessment, reassessment and recomputation are prescribed for orders under sections 143, 144 and 147, with separate periods for fresh assessments after appellate or revisional orders, transfer pricing references, search-related pending assessments, and revived proceedings. The section also excludes specified periods from limitation, including time spent in rehearing, court stays, audit directions, valuation references, settlement commission proceedings, advance ruling applications, exchange-of-information requests and search-related transfer of seized material, while preserving special deeming rules for limitation in identified cases.
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