https://www.taxtmi.com/acts?id=39596 A substituted section requires the Assessing Officer to serve a return notice before reassessment, with the return treated as if filed under the primary return provision; issuance is conditional on information suggesting escaped income and prior approval of the specified authority. Triggers for deemed information include risk-management flags, final Comptroller and Auditor General objections, and certain searches, requisitions, surveys or seizures-where such events supply information attributable to the assessee for a specified retrospective period and may require prior approval when third party material is attributed to the assessee. en-us Tue, 30 Mar 2021 15:10:38 +0530 Thu, 01 Apr 2021 15:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39596 A substituted section requires the Assessing Officer to serve a return notice before reassessment, with the return treated as if filed under the primary return provision; issuance is conditional on information suggesting escaped income and prior approval of the specified authority. Triggers for deemed information include risk-management flags, final Comptroller and Auditor General objections, and certain searches, requisitions, surveys or seizures-where such events supply information attributable to the assessee for a specified retrospective period and may require prior approval when third party material is attributed to the assessee. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:10:38 +0530 https://www.taxtmi.com/acts?id=39596