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<h1>Assessing Officer must issue section 281 notice and copy of 281(3) order before reassessment; return due within three months</h1> Before making an assessment, reassessment or recomputation under the Act, the Assessing Officer must, subject to section 281, issue a notice (with a copy of the section 281(3) order) requiring the assessee to file a return for the relevant year within a prescribed period not exceeding three months from the end of the month of issue. The return must follow prescribed form and verification rules; late returns are not treated as returns under section 263. A notice may be issued only if information suggests income has escaped assessment, and prior approval of a specified authority is required where the information arises from certain notified schemes, panels, audits, surveys, inter-governmental agreements or judicial/tribunal orders.