https://www.taxtmi.com/acts?id=3309 Time limits for completion of assessment, reassessment and recomputation are prescribed for orders under sections 143, 144 and 147, with separate periods for fresh assessments after appellate or revisional orders, transfer pricing references, search-related pending assessments, and revived proceedings. The section also excludes specified periods from limitation, including time spent in rehearing, court stays, audit directions, valuation references, settlement commission proceedings, advance ruling applications, exchange-of-information requests and search-related transfer of seized material, while preserving special deeming rules for limitation in identified cases. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 17:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3309 Time limits for completion of assessment, reassessment and recomputation are prescribed for orders under sections 143, 144 and 147, with separate periods for fresh assessments after appellate or revisional orders, transfer pricing references, search-related pending assessments, and revived proceedings. The section also excludes specified periods from limitation, including time spent in rehearing, court stays, audit directions, valuation references, settlement commission proceedings, advance ruling applications, exchange-of-information requests and search-related transfer of seized material, while preserving special deeming rules for limitation in identified cases. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3309