Limitation period for wealth-tax applications requires filing within eighteen months from the end of the application month. The amendment to subsection (4A) confines clause (ii) to matters occurring on or after 1 June 2007 but before 1 June 2010, and inserts clause (iii) (effective 1 June 2010) requiring that applications made on or after the effective date must be filed within eighteen months from the end of the month in which the application was made, thereby creating a specific filing period for post-effective-date applications.
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.
Provisions expressly mentioned in the judgment/order text.
Limitation period for wealth-tax applications requires filing within eighteen months from the end of the application month.
The amendment to subsection (4A) confines clause (ii) to matters occurring on or after 1 June 2007 but before 1 June 2010, and inserts clause (iii) (effective 1 June 2010) requiring that applications made on or after the effective date must be filed within eighteen months from the end of the month in which the application was made, thereby creating a specific filing period for post-effective-date applications.
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