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    <title>SOP for handling of cases related to substantial cash deposit during the demonetisation period in which notice under section 142(1) of the Income-tax Act, 1961 has not been complied</title>
    <link>https://www.taxtmi.com/circulars?id=60032</link>
    <description>Where notices for return filing issued during demonetisation remained uncomplied, jurisdictional AOs will be provided updated identifying information and guidance, must invoke information gathering powers and conduct local enquiries, and proceed to frame a best judgement assessment after considering gathered material and affording the assessee an opportunity to be heard; supervisory directions from the Range Head and forwarding of material to jurisdictional AOs for identified ultimate beneficiaries are required, with completion targeted within the specified fiscal timeline.</description>
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    <pubDate>Tue, 05 Mar 2019 00:00:00 +0530</pubDate>
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      <title>SOP for handling of cases related to substantial cash deposit during the demonetisation period in which notice under section 142(1) of the Income-tax Act, 1961 has not been complied</title>
      <link>https://www.taxtmi.com/circulars?id=60032</link>
      <description>Where notices for return filing issued during demonetisation remained uncomplied, jurisdictional AOs will be provided updated identifying information and guidance, must invoke information gathering powers and conduct local enquiries, and proceed to frame a best judgement assessment after considering gathered material and affording the assessee an opportunity to be heard; supervisory directions from the Range Head and forwarding of material to jurisdictional AOs for identified ultimate beneficiaries are required, with completion targeted within the specified fiscal timeline.</description>
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      <pubDate>Tue, 05 Mar 2019 00:00:00 +0530</pubDate>
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