https://www.taxtmi.com/acts?id=47914 The amendment replaces the proviso to subsection (2) so that no notice under that subsection shall be served after the expiry of twelve months from the end of the month in which the return is furnished; it also inserts an Explanation deeming an intimation sent under subsection (2) or subsection (1B) to be an order for the purposes of subsection (2) of section 24. en-us Mon, 27 Jan 2025 15:00:50 +0530 Mon, 27 Jan 2025 16:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47914 The amendment replaces the proviso to subsection (2) so that no notice under that subsection shall be served after the expiry of twelve months from the end of the month in which the return is furnished; it also inserts an Explanation deeming an intimation sent under subsection (2) or subsection (1B) to be an order for the purposes of subsection (2) of section 24. Act-Rules F. Acts / Amendment Acts Mon, 27 Jan 2025 15:00:50 +0530 https://www.taxtmi.com/acts?id=47914