SECTION 143 OF THE INCOME-TAX ACT, 1961 - ASSESSMENT - PROCESSING OF RETURNS FOR A.Ys. 2010-11 & 2011-12 GETTING TIME-BARRED ON 31-3-2013 ON ONLINE TMS IN ITD APPLICATION
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Online TMS access for processing tax returns with PAN migration or de duplication issues to prevent time bar expiry. Extension of Online TMS permits Assessing Officers to process returns time barring due to PAN migration, deletion, de duplication or restoration by entering and processing returns across jurisdictions until integration into AST is commanded by the jurisdictional AO; processing remains prohibited for invalid or absent PANs or name mismatches, with procedures set out in the user manual and support via Co desk.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Online TMS access for processing tax returns with PAN migration or de duplication issues to prevent time bar expiry.
Extension of Online TMS permits Assessing Officers to process returns time barring due to PAN migration, deletion, de duplication or restoration by entering and processing returns across jurisdictions until integration into AST is commanded by the jurisdictional AO; processing remains prohibited for invalid or absent PANs or name mismatches, with procedures set out in the user manual and support via Co desk.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
