https://www.taxtmi.com/manuals?id=4189 Assessment under Section 147 is initiated by serving a notice under Section 148 when information suggests income has escaped assessment, requiring the assessee to furnish a return treated like a section 139 return; the notice must be in the prescribed form and verified, the filing period may be extended, and prior approval of the specified authority is ordinarily required before issuing the notice unless an order under Section 148A(d) with prior approval has already been passed. en-us Mon, 25 Dec 2023 18:44:00 +0530 Fri, 05 Jan 2024 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4189 Assessment under Section 147 is initiated by serving a notice under Section 148 when information suggests income has escaped assessment, requiring the assessee to furnish a return treated like a section 139 return; the notice must be in the prescribed form and verified, the filing period may be extended, and prior approval of the specified authority is ordinarily required before issuing the notice unless an order under Section 148A(d) with prior approval has already been passed. Manuals Income Tax Mon, 25 Dec 2023 18:44:00 +0530 https://www.taxtmi.com/manuals?id=4189