Time limits for Commissioner directions under section 274 define when references, approvals, and Form No. 63 instructions must be issued. Time limits are prescribed for the Commissioner's actions under section 274. The Commissioner must not issue directions under section 274(3) after one month from the end of the month in which the compliance date of the notice under section 274(2) falls, and must not make a reference to the Approving Panel under section 274(4) after two months from the end of the month in which the assessee's final submission in response to that notice is received. Directions to the Assessing Officer in Form No. 63 must be issued within the specified periods under rule 129(4)(a) and rule 129(4)(b).
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Time limits for Commissioner directions under section 274 define when references, approvals, and Form No. 63 instructions must be issued.
Time limits are prescribed for the Commissioner's actions under section 274. The Commissioner must not issue directions under section 274(3) after one month from the end of the month in which the compliance date of the notice under section 274(2) falls, and must not make a reference to the Approving Panel under section 274(4) after two months from the end of the month in which the assessee's final submission in response to that notice is received. Directions to the Assessing Officer in Form No. 63 must be issued within the specified periods under rule 129(4)(a) and rule 129(4)(b).
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