Limitation period tied to receipt of rectified statement when a defect has been intimated, clarifying deadline computation. The limitation period in the second proviso to section 269UD is to be reckoned from the date of receipt by the appropriate authority of the rectified ... Summary
Limitation period tied to receipt of rectified statement when a defect has been intimated, clarifying deadline computation.
The limitation period in the second proviso to section 269UD is to be reckoned from the date of receipt by the appropriate authority of the rectified statement where a defect under subsection (4) of section 269UC has been intimated.
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