https://www.taxtmi.com/acts?id=49305 The amendment mandates that an intimation be sent to the assessee stating whether any adjustment under the first proviso has been made, and specifies that this intimation must be sent even if no tax or interest is due; it also omits the limiting words in the third proviso that confined that proviso's application to cases involving tax or interest. en-us Tue, 18 Feb 2025 15:48:44 +0530 Tue, 18 Feb 2025 15:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49305 The amendment mandates that an intimation be sent to the assessee stating whether any adjustment under the first proviso has been made, and specifies that this intimation must be sent even if no tax or interest is due; it also omits the limiting words in the third proviso that confined that proviso's application to cases involving tax or interest. Act-Rules F. Acts / Amendment Acts Tue, 18 Feb 2025 15:48:44 +0530 https://www.taxtmi.com/acts?id=49305