Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Returns filed after the period stated in a reassessment notice are not non est where no statutory embargo applies; they must be recognised as returns in the reassessment proceedings. Once a return is on record in response to a notice under Section 142(1), issuance and service of notice under Section 143(2) are mandatory. Absence of that statutory notice creates a procedural defect that invalidates the reassessment assessment and prevents it from standing.
Returns filed after the period stated in a reassessment notice are not non est where no statutory embargo applies; they must be recognised as returns in the reassessment proceedings. Once a return is on record in response to a notice under Section 142(1), issuance and service of notice under Section 143(2) are mandatory. Absence of that statutory notice creates a procedural defect that invalidates the reassessment assessment and prevents it from standing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
