https://www.taxtmi.com/caselaws?id=7590 A declaration under section 17(1) of the Indian Income-tax Act, 1922 must be made for the relevant assessment year and within the time prescribed to secure the special rate concession for a non-resident. The provisos do not extend that benefit to earlier completed years merely because those assessments are later reopened under section 34. Reassessment is a distinct statutory mechanism and does not revive a lapsed option for prior years. Accordingly, a later declaration cannot operate for reopened reassessments of earlier years. en-us Fri, 02 May 1969 00:00:00 +0530 Mon, 02 Mar 2009 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7590 A declaration under section 17(1) of the Indian Income-tax Act, 1922 must be made for the relevant assessment year and within the time prescribed to secure the special rate concession for a non-resident. The provisos do not extend that benefit to earlier completed years merely because those assessments are later reopened under section 34. Reassessment is a distinct statutory mechanism and does not revive a lapsed option for prior years. Accordingly, a later declaration cannot operate for reopened reassessments of earlier years. Case-Laws Income Tax Fri, 02 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7590