https://www.taxtmi.com/manuals?id=1328 A person may furnish a belated return prior to completion of assessment-measured by the date the assessment order is passed-not the date of service; filings after an assessment order are ineffective, except where a best judgement assessment is made and then cancelled, in which case a subsequently filed return may be treated as a belated return. en-us Fri, 11 Dec 2015 16:26:00 +0530 Sat, 13 Jan 2024 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1328 A person may furnish a belated return prior to completion of assessment-measured by the date the assessment order is passed-not the date of service; filings after an assessment order are ineffective, except where a best judgement assessment is made and then cancelled, in which case a subsequently filed return may be treated as a belated return. Manuals Income Tax Fri, 11 Dec 2015 16:26:00 +0530 https://www.taxtmi.com/manuals?id=1328