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    <title>Scope of proviso to Sec.143(2).</title>
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    <description>No assessment notice may be served after the later of the end of the financial year in which the return is filed or six months from the end of the month in which the return is furnished; Assessing Officers must ensure notices are actually served within that statutory period, with examples provided for computing the six month deadline, and the requirement applies mutatis mutandis to Gift-tax and Wealth-tax assessments.</description>
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      <description>No assessment notice may be served after the later of the end of the financial year in which the return is filed or six months from the end of the month in which the return is furnished; Assessing Officers must ensure notices are actually served within that statutory period, with examples provided for computing the six month deadline, and the requirement applies mutatis mutandis to Gift-tax and Wealth-tax assessments.</description>
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