https://www.taxtmi.com/article/detailed?id=6121 Re-assessment procedure reforms require higher level officer satisfaction for notices issued after four years and Joint Commissioner satisfaction otherwise; the criterion for seized books or documents has been widened from 'belong to' to 'relate to' to allow jurisdictional transfer. Appeal provisions now permit tax authorities to file on identical legal questions, expand appealability for institutional approval refusals, and raise the single member tribunal income threshold. Penalties and reporting obligations are broadened, while audit eligibility is aligned with company law prohibitions. en-us Mon, 02 Mar 2015 12:14:38 +0530 Mon, 02 Mar 2015 15:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6121 Re-assessment procedure reforms require higher level officer satisfaction for notices issued after four years and Joint Commissioner satisfaction otherwise; the criterion for seized books or documents has been widened from 'belong to' to 'relate to' to allow jurisdictional transfer. Appeal provisions now permit tax authorities to file on identical legal questions, expand appealability for institutional approval refusals, and raise the single member tribunal income threshold. Penalties and reporting obligations are broadened, while audit eligibility is aligned with company law prohibitions. Articles Budget - Tax Proposals Mon, 02 Mar 2015 12:14:38 +0530 https://www.taxtmi.com/article/detailed?id=6121