Notice under section 143(2) requires attendance or production of evidence to verify a return, subject to a six-month limit. An assessing officer may serve a notice under section 143(2) requiring the assessee to attend or produce evidence when there is concern about understated ... Summary
Notice under section 143(2) requires attendance or production of evidence to verify a return, subject to a six-month limit.
An assessing officer may serve a notice under section 143(2) requiring the assessee to attend or produce evidence when there is concern about understated income, excessive loss computation, or underpaid tax; such a notice cannot be served after six months from the end of the financial year in which the return was furnished.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
