Service of notice: prescribed income-tax authorities may also issue notices requiring filing of returns in inquiry before assessment. Amendment permits the prescribed income-tax authority to serve a notice under clause (i) of sub-section (1) of section 142, enabling that authority, in ... Summary
Service of notice: prescribed income-tax authorities may also issue notices requiring filing of returns in inquiry before assessment.
Amendment permits the prescribed income-tax authority to serve a notice under clause (i) of sub-section (1) of section 142, enabling that authority, in addition to the Assessing Officer, to require an assessee to file a return of income for purposes of inquiry before assessment.
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