Limitation period extension increases filing window for transfer and receipt-related assessments under amended section 155. Amendment increases the time limits under section 155, substituting the one year filing window after the date of transfer in sub section (8) and after the ... Summary
Limitation period extension increases filing window for transfer and receipt-related assessments under amended section 155.
Amendment increases the time limits under section 155, substituting the one year filing window after the date of transfer in sub section (8) and after the date of receipt in sub section (8A) with two year periods, effective from 1 April 1987.
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