https://www.taxtmi.com/acts?id=50969 Amendments require sending an intimation to the assessee when adjustments are made under the first proviso even if no tax is due, extend post return adjustment coverage to include specified orders and revisions, and introduce a clause for partners or members whose share in firm or association income or loss varies: tax/interest found payable must be intimated and treated as a notice of demand, refunds must be granted, and such intimations are barred after four years from the financial year end in which the adjustment or order was made. Deeming rules align provisional payments and refunds with subsequent regular assessments. en-us Thu, 17 Apr 2025 16:54:01 +0530 Thu, 17 Apr 2025 16:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50969 Amendments require sending an intimation to the assessee when adjustments are made under the first proviso even if no tax is due, extend post return adjustment coverage to include specified orders and revisions, and introduce a clause for partners or members whose share in firm or association income or loss varies: tax/interest found payable must be intimated and treated as a notice of demand, refunds must be granted, and such intimations are barred after four years from the financial year end in which the adjustment or order was made. Deeming rules align provisional payments and refunds with subsequent regular assessments. Act-Rules F. Acts / Amendment Acts Thu, 17 Apr 2025 16:54:01 +0530 https://www.taxtmi.com/acts?id=50969