https://www.taxtmi.com/acts?id=15995 A conditional exemption from being an assessee in default is introduced where a resident has filed a return, included the sum in income computation, paid the tax due, and the deductor furnishes a prescribed accountant's certificate; if not treated as an assessee in default, interest is payable from the date tax was deductible to the date the resident files the return. The limitation period for certain proceedings is extended from four to six years and an Explanation defining "accountant" is inserted. en-us Fri, 16 Mar 2012 16:45:54 +0530 Fri, 16 Mar 2012 17:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15995 A conditional exemption from being an assessee in default is introduced where a resident has filed a return, included the sum in income computation, paid the tax due, and the deductor furnishes a prescribed accountant's certificate; if not treated as an assessee in default, interest is payable from the date tax was deductible to the date the resident files the return. The limitation period for certain proceedings is extended from four to six years and an Explanation defining "accountant" is inserted. Act-Rules Bills Fri, 16 Mar 2012 16:45:54 +0530 https://www.taxtmi.com/acts?id=15995