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    <title>Waiver of time limit prescribed u/s 153.</title>
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    <description>When forwarding proposals for waiver of the time limit for assessment under section 153, CCsIT/CsIT must furnish the names of officers or officials responsible for the lapse and specify action taken or proposed against them; where responsibility cannot be fixed, the reasons must be stated.</description>
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      <description>When forwarding proposals for waiver of the time limit for assessment under section 153, CCsIT/CsIT must furnish the names of officers or officials responsible for the lapse and specify action taken or proposed against them; where responsibility cannot be fixed, the reasons must be stated.</description>
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