https://www.taxtmi.com/manuals?id=1351 Prescribes the limitation periods for completion of assessment, reassessment and recomputation under the income-tax provisions, with separate time limits for regular assessment, updated returns, reassessment on notice under section 148, fresh assessment after setting aside or cancellation, search-related proceedings, transfer pricing references, and giving effect to appellate or revisional orders. It also provides extensions in specified situations and clarifies the deemed timing of the draft order under section 144C(1) within the applicable limitation period. en-us Fri, 25 Dec 2015 15:46:00 +0530 Mon, 29 Jun 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1351 Prescribes the limitation periods for completion of assessment, reassessment and recomputation under the income-tax provisions, with separate time limits for regular assessment, updated returns, reassessment on notice under section 148, fresh assessment after setting aside or cancellation, search-related proceedings, transfer pricing references, and giving effect to appellate or revisional orders. It also provides extensions in specified situations and clarifies the deemed timing of the draft order under section 144C(1) within the applicable limitation period. Manuals Income Tax Fri, 25 Dec 2015 15:46:00 +0530 https://www.taxtmi.com/manuals?id=1351