https://www.taxtmi.com/acts?id=50973 Amendment provides that a firm which has applied for registration and furnished its return shall be deemed registered on the expiry of the notice period specified in the proviso to section 143(2) for that return, subject to the assessing officer's power to intimate defects under the existing subsection (2) and the application of that subsection's provisions; and preserves the pre amendment provisions of section 185 for the assessment year commencing 1 April 1988 and earlier years, with references to other provisions read as applicable to the relevant year. en-us Thu, 17 Apr 2025 16:54:58 +0530 Thu, 17 Apr 2025 16:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50973 Amendment provides that a firm which has applied for registration and furnished its return shall be deemed registered on the expiry of the notice period specified in the proviso to section 143(2) for that return, subject to the assessing officer's power to intimate defects under the existing subsection (2) and the application of that subsection's provisions; and preserves the pre amendment provisions of section 185 for the assessment year commencing 1 April 1988 and earlier years, with references to other provisions read as applicable to the relevant year. Act-Rules F. Acts / Amendment Acts Thu, 17 Apr 2025 16:54:58 +0530 https://www.taxtmi.com/acts?id=50973