https://www.taxtmi.com/acts?id=43591 Amendments to section 153 add sub section (1B) permitting assessment within twelve months from the end of the financial year when a return follows an order under clause (b) of sub section (2) of section 119; insert reference to section 250 in sub section (3) to align Commissioner (Appeals) set aside cases with the twelve month fresh assessment period; expand sub section (8) cross references to cover revival linked to block assessment provisions; and add a proviso to Explanation 1 extending limitation to the month end where exclusion under clause (xii) causes the limitation to otherwise end before month end. en-us Tue, 23 Jul 2024 15:47:12 +0530 Tue, 23 Jul 2024 15:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43591 Amendments to section 153 add sub section (1B) permitting assessment within twelve months from the end of the financial year when a return follows an order under clause (b) of sub section (2) of section 119; insert reference to section 250 in sub section (3) to align Commissioner (Appeals) set aside cases with the twelve month fresh assessment period; expand sub section (8) cross references to cover revival linked to block assessment provisions; and add a proviso to Explanation 1 extending limitation to the month end where exclusion under clause (xii) causes the limitation to otherwise end before month end. Act-Rules Bills Tue, 23 Jul 2024 15:47:12 +0530 https://www.taxtmi.com/acts?id=43591