https://www.taxtmi.com/acts?id=39594 Amendment to section 143 reduces the time limits for preliminary assessment actions (second proviso one year to nine months; sub section (2) proviso six months to three months) and broadens the scope of matters recorded at assessment initiation to include either disallowance of expenditure or increase in income, and to extend specified consideration to section 10AA or provisions under Chapter VI A for deductions. en-us Tue, 30 Mar 2021 15:09:57 +0530 Tue, 30 Mar 2021 15:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39594 Amendment to section 143 reduces the time limits for preliminary assessment actions (second proviso one year to nine months; sub section (2) proviso six months to three months) and broadens the scope of matters recorded at assessment initiation to include either disallowance of expenditure or increase in income, and to extend specified consideration to section 10AA or provisions under Chapter VI A for deductions. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:09:57 +0530 https://www.taxtmi.com/acts?id=39594