https://www.taxtmi.com/acts?id=19624 Proceedings for assessment, reassessment or recomputation under section 147 are deemed to commence from the date a section 148 notice is issued for any assessment year, and for other assessment years from that issuance date where returns for those years have been furnished under section 139 or in response to a section 142 notice. The period for initiating and concluding assessment runs from the date the return is furnished or a response filed and concludes on the date of assessment, or on expiry of two years from the end of the relevant assessment year if no assessment is made. en-us Thu, 07 May 2015 14:16:08 +0530 Sat, 09 May 2015 12:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19624 Proceedings for assessment, reassessment or recomputation under section 147 are deemed to commence from the date a section 148 notice is issued for any assessment year, and for other assessment years from that issuance date where returns for those years have been furnished under section 139 or in response to a section 142 notice. The period for initiating and concluding assessment runs from the date the return is furnished or a response filed and concludes on the date of assessment, or on expiry of two years from the end of the relevant assessment year if no assessment is made. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 14:16:08 +0530 https://www.taxtmi.com/acts?id=19624