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<h1>Assessing Officer may amend completed assessments within prescribed periods, generally four years, subject to conditions and section 287</h1> The Assessing Officer may amend completed assessments for specified reasons within prescribed periods, generally four years from the dates stated, subject to listed conditions and applicability of section 287. The Table identifies discrete situations triggering amendments: adjustment of a partner's income where firm deductions are disallowed; inclusion/correction of a member's share from an association/body; recomputation where loss or depreciation carryforwards affect later years; various capital-gain revisions on reassessment, appeal, court reduction or compulsory transfers; allowances when income is later brought into India; foreign tax credit after dispute settlement; TDS credit adjustments; patent-related disallowance; and recomputation under transfer-pricing determinations for two subsequent years with shortened timelines.