https://www.taxtmi.com/acts?id=41443 A fixed filing period of three months from the end of the month in which the reassessment notice is issued is prescribed for returns under the reassessment provision, and the Assessing Officer may allow a further period on application by the assessee. Returns furnished beyond the period allowed are expressly declared not to be deemed returns under the primary return provision. en-us Thu, 30 Mar 2023 16:03:32 +0530 Sat, 01 Apr 2023 17:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41443 A fixed filing period of three months from the end of the month in which the reassessment notice is issued is prescribed for returns under the reassessment provision, and the Assessing Officer may allow a further period on application by the assessee. Returns furnished beyond the period allowed are expressly declared not to be deemed returns under the primary return provision. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:03:32 +0530 https://www.taxtmi.com/acts?id=41443