Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clause 280 of Income Tax Bill 2025: Notice Issuance Guidelines for Tax Assessment and Reassessment Procedures</h1> Clause 280 of the Income Tax Bill, 2025 outlines the procedure for issuing notices before assessment, reassessment, or recomputation of tax. The Assessing Officer must issue a notice to the taxpayer, requiring them to submit a return of income within a specified period, not exceeding three months. This notice is contingent upon information suggesting that taxable income has escaped assessment. Prior approval from a specified authority is required if the notice is based on information under certain sections or directives from a Tribunal or court. The information must align with risk management strategies or arise from audits, agreements, or court orders.
TaxTMI 
TaxTMI 
