https://www.taxtmi.com/acts?id=50924 Amendment to section 17 replaces the phrase requiring the Assessing Officer to "is of the opinion, for reasons to be recorded by him in writing" with the "has reason to believe" standard and inserts a proviso that the Assessing Officer shall, before issuing any notice under the subsection, record his reasons for doing so. en-us Thu, 17 Apr 2025 13:20:40 +0530 Thu, 17 Apr 2025 13:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50924 Amendment to section 17 replaces the phrase requiring the Assessing Officer to "is of the opinion, for reasons to be recorded by him in writing" with the "has reason to believe" standard and inserts a proviso that the Assessing Officer shall, before issuing any notice under the subsection, record his reasons for doing so. Act-Rules F. Acts / Amendment Acts Thu, 17 Apr 2025 13:20:40 +0530 https://www.taxtmi.com/acts?id=50924