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of <h1>New Rules for Timely Service of Notices u/s 143(2) of Income-tax Act Effective April 1, 1989.</h1> The circular outlines the scope of the proviso to Section 143(2) of the Income-tax Act, as amended by the Direct Tax Laws (Amendment) Act, 1987, effective from April 1, 1989. It mandates that no notice can be served on an assessee after the financial year in which the return is filed or six months from the end of the month in which the return is filed, whichever is later. Assessing Officers must ensure timely service of notices for returns filed before October 1, 1988, by March 31, 1989, and within six months for returns filed between October 1988 and March 1989. These instructions also apply to assessments under the Gift-tax and Wealth-tax Acts.
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