https://www.taxtmi.com/manuals?id=1352 Withdrawal of a settlement application mandates that, after excluding the specified excluded period under section 153, the residual limitation period for the assessing officer to complete an assessment, reassessment or recomputation shall be not less than one year and is deemed extended to one year if shorter; the same deemed minimum applies for determining limitation for reopening, rectification and for calculation of interest on refunds. en-us Fri, 25 Dec 2015 15:49:00 +0530 Tue, 04 Jun 2024 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1352 Withdrawal of a settlement application mandates that, after excluding the specified excluded period under section 153, the residual limitation period for the assessing officer to complete an assessment, reassessment or recomputation shall be not less than one year and is deemed extended to one year if shorter; the same deemed minimum applies for determining limitation for reopening, rectification and for calculation of interest on refunds. Manuals Income Tax Fri, 25 Dec 2015 15:49:00 +0530 https://www.taxtmi.com/manuals?id=1352