https://www.taxtmi.com/manuals?id=4442 Rule 130 prescribes deadlines for the Commissioner's actions in tax-avoidance proceedings. Directions under section 274(3) must be issued within one month from the end of the month containing the notice-compliance due date, while references to the Approving Panel under section 274(4) must be made within two months from the end of the month in which the assessee's final submission is received. Directions to the Assessing Officer in Form No. 63 must be issued within one or two months, depending on the applicable category. Rule 10UC contains corresponding earlier provisions under sections 144BA(3) and 144BA(4). en-us Tue, 23 Jan 2024 17:26:00 +0530 Tue, 14 Jul 2026 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4442 Rule 130 prescribes deadlines for the Commissioner's actions in tax-avoidance proceedings. Directions under section 274(3) must be issued within one month from the end of the month containing the notice-compliance due date, while references to the Approving Panel under section 274(4) must be made within two months from the end of the month in which the assessee's final submission is received. Directions to the Assessing Officer in Form No. 63 must be issued within one or two months, depending on the applicable category. Rule 10UC contains corresponding earlier provisions under sections 144BA(3) and 144BA(4). Manuals Income Tax Tue, 23 Jan 2024 17:26:00 +0530 https://www.taxtmi.com/manuals?id=4442