https://www.taxtmi.com/acts?id=36952 Amendments replace "Board" with competent authority (specified Income tax officers) in section 55 and set effective date; clarify that section 23 does not apply once a section 24(1) notice is issued (retrospective effect); revise section 24 to measure provisional attachment and order timelines from the last day of the month of notice and exclude periods of court stay (with minimum extensions); insert section 54A imposing penalties for noncompliance with summons/information and section 54B admitting entries or certified copies of authority records as evidence. en-us Fri, 05 Jul 2019 18:54:27 +0530 Fri, 05 Jul 2019 18:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36952 Amendments replace "Board" with competent authority (specified Income tax officers) in section 55 and set effective date; clarify that section 23 does not apply once a section 24(1) notice is issued (retrospective effect); revise section 24 to measure provisional attachment and order timelines from the last day of the month of notice and exclude periods of court stay (with minimum extensions); insert section 54A imposing penalties for noncompliance with summons/information and section 54B admitting entries or certified copies of authority records as evidence. Act-Rules Bill Fri, 05 Jul 2019 18:54:27 +0530 https://www.taxtmi.com/acts?id=36952