https://www.taxtmi.com/acts?id=48740 Time limits for completion of block assessments arising from searches or requisitions are twelve months from the end of the month in which the last authorisation for search was executed or requisition made; this period is extendable by twelve months where an information-exchange reference is made. A limited initial period while seized or requisitioned items remain with authorities is excluded, and multiple specified intervals (including court stays, information exchange, audit or valuation directions, valuation officer reports, certain approvals or references, and Board for Advance Rulings proceedings) are excluded in computing limitation; short remaining periods are extended to minimum thresholds and month-end. en-us Fri, 14 Feb 2025 11:15:08 +0530 Fri, 14 Feb 2025 11:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48740 Time limits for completion of block assessments arising from searches or requisitions are twelve months from the end of the month in which the last authorisation for search was executed or requisition made; this period is extendable by twelve months where an information-exchange reference is made. A limited initial period while seized or requisitioned items remain with authorities is excluded, and multiple specified intervals (including court stays, information exchange, audit or valuation directions, valuation officer reports, certain approvals or references, and Board for Advance Rulings proceedings) are excluded in computing limitation; short remaining periods are extended to minimum thresholds and month-end. Act-Rules Bills Fri, 14 Feb 2025 11:15:08 +0530 https://www.taxtmi.com/acts?id=48740