https://www.taxtmi.com/circulars?id=53989 Requests for exchange of information in impending time-bar cases must be sent to the FT&TR Division by the stated cutoff so references can be transmitted before limitation expires. An extension of the limitation period is available only when the request is made by the Competent Authority; the period from such a Competent Authority reference until receipt of information (or up to one year) is excluded from limitation, and no exclusion applies unless FT&TR forwards a Competent Authority reference. en-us Thu, 19 Feb 2015 00:00:00 +0530 Wed, 04 Nov 2015 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53989 Requests for exchange of information in impending time-bar cases must be sent to the FT&TR Division by the stated cutoff so references can be transmitted before limitation expires. An extension of the limitation period is available only when the request is made by the Competent Authority; the period from such a Competent Authority reference until receipt of information (or up to one year) is excluded from limitation, and no exclusion applies unless FT&TR forwards a Competent Authority reference. Circulars Income Tax Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53989