https://www.taxtmi.com/acts?id=36805 Where assessment or reassessment for the relevant assessment year is completed before the period for filing a modified return, the Assessing Officer must pass an order modifying the total income determined in that assessment or reassessment to give effect to the terms of the advance pricing agreement; a consequential amendment aligns related clause language with this remedial mechanism. en-us Fri, 05 Jul 2019 15:51:42 +0530 Fri, 05 Jul 2019 15:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36805 Where assessment or reassessment for the relevant assessment year is completed before the period for filing a modified return, the Assessing Officer must pass an order modifying the total income determined in that assessment or reassessment to give effect to the terms of the advance pricing agreement; a consequential amendment aligns related clause language with this remedial mechanism. Act-Rules Bill Fri, 05 Jul 2019 15:51:42 +0530 https://www.taxtmi.com/acts?id=36805