https://www.taxtmi.com/acts?id=46400 The substitution prescribes that no order under the review provision may be made after the later of (a) the assessment-year-based period - four years for assessment years commencing on or before 1 April 1974 and two years for those commencing after that date - and (b) one year from the end of the financial year in which the assessment or reassessment of the relevant previous year's profits and gains is made; the limitation does not apply where the company has applied to the Board under the statutory referral procedure. en-us Thu, 19 Dec 2024 17:05:50 +0530 Thu, 19 Dec 2024 17:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46400 The substitution prescribes that no order under the review provision may be made after the later of (a) the assessment-year-based period - four years for assessment years commencing on or before 1 April 1974 and two years for those commencing after that date - and (b) one year from the end of the financial year in which the assessment or reassessment of the relevant previous year's profits and gains is made; the limitation does not apply where the company has applied to the Board under the statutory referral procedure. Act-Rules F. Acts / Amendment Acts Thu, 19 Dec 2024 17:05:50 +0530 https://www.taxtmi.com/acts?id=46400