https://www.taxtmi.com/acts?id=47197 Proceedings under search and seizure provisions are deemed to be proceedings for assessment or reassessment of escaped income; additionally, where a settlement application is filed, the period from the application date until the settlement order is made is excluded from the computation of the relevant limitation period, pausing that limitation during the settlement process. en-us Wed, 08 Jan 2025 11:46:30 +0530 Wed, 08 Jan 2025 11:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47197 Proceedings under search and seizure provisions are deemed to be proceedings for assessment or reassessment of escaped income; additionally, where a settlement application is filed, the period from the application date until the settlement order is made is excluded from the computation of the relevant limitation period, pausing that limitation during the settlement process. Act-Rules F. Acts / Amendment Acts Wed, 08 Jan 2025 11:46:30 +0530 https://www.taxtmi.com/acts?id=47197