https://www.taxtmi.com/acts?id=37064 Amendment modifies section 270A to broaden its application by substituting the phrase "no return of income has been furnished" with wording that expressly includes returns furnished for the first time consequent to reassessment under section 148; corresponding substitutions are made in subsections (2)(e) and (3)(i)(b), with the changes deemed effective from 1 April 2017. en-us Wed, 24 Jul 2019 16:40:37 +0530 Wed, 24 Jul 2019 16:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37064 Amendment modifies section 270A to broaden its application by substituting the phrase "no return of income has been furnished" with wording that expressly includes returns furnished for the first time consequent to reassessment under section 148; corresponding substitutions are made in subsections (2)(e) and (3)(i)(b), with the changes deemed effective from 1 April 2017. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:40:37 +0530 https://www.taxtmi.com/acts?id=37064