https://www.taxtmi.com/acts?id=36949 Section 24 is amended so provisional attachment and the Initiating Officer's period to pass orders run from the last day of the month in which notice is issued; periods of court stay are excluded from limitation computations, with deeming extensions to minimum periods where the remaining time after exclusion would be insufficient. Section 23 is clarified not to apply once a section 24(1) notice is issued. Section 26(7) similarly excludes court stays from the one year computation with a deemed minimum extension. New sections create a penalty for noncompliance with summons or information obligations and permit admission of custodial entries by certified copies; prior Board sanction is required for certain prosecutions. en-us Fri, 05 Jul 2019 18:53:42 +0530 Fri, 05 Jul 2019 18:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36949 Section 24 is amended so provisional attachment and the Initiating Officer's period to pass orders run from the last day of the month in which notice is issued; periods of court stay are excluded from limitation computations, with deeming extensions to minimum periods where the remaining time after exclusion would be insufficient. Section 23 is clarified not to apply once a section 24(1) notice is issued. Section 26(7) similarly excludes court stays from the one year computation with a deemed minimum extension. New sections create a penalty for noncompliance with summons or information obligations and permit admission of custodial entries by certified copies; prior Board sanction is required for certain prosecutions. Act-Rules Bill Fri, 05 Jul 2019 18:53:42 +0530 https://www.taxtmi.com/acts?id=36949