https://www.taxtmi.com/acts?id=8332 Assessment limitation periods under sections 153 and 153B are subject to exclusions for stays, reopenings, audit directions, Settlement Commission and Authority for Advance Rulings proceedings, and search/requisition linked assessments; where exclusions leave less than sixty days of limitation, the period is extended to sixty days. Section 153B prescribes specific limitation windows for assessments after searches or requisitions and for related "other persons." Chapter XIX B creates the Authority for Advance Rulings with specified membership, powers equivalent to certain civil court powers, procedural autonomy, and protection against invalidation for vacancies. en-us Mon, 04 Feb 2008 18:33:09 +0530 Mon, 04 Feb 2008 18:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8332 Assessment limitation periods under sections 153 and 153B are subject to exclusions for stays, reopenings, audit directions, Settlement Commission and Authority for Advance Rulings proceedings, and search/requisition linked assessments; where exclusions leave less than sixty days of limitation, the period is extended to sixty days. Section 153B prescribes specific limitation windows for assessments after searches or requisitions and for related "other persons." Chapter XIX B creates the Authority for Advance Rulings with specified membership, powers equivalent to certain civil court powers, procedural autonomy, and protection against invalidation for vacancies. Act-Rules Bills Mon, 04 Feb 2008 18:33:09 +0530 https://www.taxtmi.com/acts?id=8332