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    <title>What is the time limit for passing order u/s 46 and 47?</title>
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    <description>Time limit for passing assessment orders under sections 46 and 47 is three or five years measured from the due date for filing the annual return, with the limitation period tied to the statutory due date rather than the actual filing or discovery date.</description>
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      <description>Time limit for passing assessment orders under sections 46 and 47 is three or five years measured from the due date for filing the annual return, with the limitation period tied to the statutory due date rather than the actual filing or discovery date.</description>
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