https://www.taxtmi.com/manuals?id=4195 A notice under Section 148 is barred after three years from the end of the relevant assessment year except where books, documents or other evidence show escaped income represented by an asset, expenditure or book entry reaching the statutory threshold, permitting issuance up to ten years. Legislative amendments exclude specified short intervals and periods of hearing or stay from the limitation computation, may deem notices to have been issued on the last day of the financial year in certain search- or information-related cases, and allow aggregation of escaped income across years to determine jurisdiction to issue notices. en-us Mon, 25 Dec 2023 18:52:00 +0530 Fri, 05 Jan 2024 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4195 A notice under Section 148 is barred after three years from the end of the relevant assessment year except where books, documents or other evidence show escaped income represented by an asset, expenditure or book entry reaching the statutory threshold, permitting issuance up to ten years. Legislative amendments exclude specified short intervals and periods of hearing or stay from the limitation computation, may deem notices to have been issued on the last day of the financial year in certain search- or information-related cases, and allow aggregation of escaped income across years to determine jurisdiction to issue notices. Manuals Income Tax Mon, 25 Dec 2023 18:52:00 +0530 https://www.taxtmi.com/manuals?id=4195