https://www.taxtmi.com/acts?id=10139 The amendment substitutes the timing rule in section 142(1)(i) so notices may be issued "within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year." A retroactive proviso deems notices issued after the end of the relevant assessment year to persons who did not file returns within the time allowed or before the end of that assessment year to have been served in accordance with the sub-section. en-us Wed, 22 Oct 2008 17:16:51 +0530 Wed, 22 Oct 2008 17:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10139 The amendment substitutes the timing rule in section 142(1)(i) so notices may be issued "within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year." A retroactive proviso deems notices issued after the end of the relevant assessment year to persons who did not file returns within the time allowed or before the end of that assessment year to have been served in accordance with the sub-section. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 17:16:51 +0530 https://www.taxtmi.com/acts?id=10139