Limitation for best-judgment and non-filer assessments runs from the annual return due date. The time limit for issuing an assessment order under sections 62 and 63 is five years measured from the due date for furnishing the annual return; this ... Summary
Limitation for best-judgment and non-filer assessments runs from the annual return due date.
The time limit for issuing an assessment order under sections 62 and 63 is five years measured from the due date for furnishing the annual return; this period defines when authorities may complete best-judgment and non-filer assessments.
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