Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Deadline Extensions for Income Escaping Assessment: Section 147 and 153 Rules Explained for Notices After April 2019.</h1> The time limit for making an assessment under section 147, concerning income escaping assessment, is specified in section 153. If the notice under section 148 is served before April 1, 2019, the assessment must be completed within 9 months from the end of the financial year in which the notice was served. If the notice is served on or after April 1, 2019, the time limit is extended to 12 months. Additionally, if a reference is made to a Transfer Pricing Officer, the assessment period is extended by 12 months.