https://www.taxtmi.com/article/detailed?id=14826 The 2025 amendment to Section 18 imposes a statutory time limit for finalizing provisional assessments with a limited administrative extension and enumerates specific suspension grounds-such as requests for foreign information, pending judicial or appellate decisions, interim stays, central board directions, and Settlement Commission matters-requiring officer notification and resumption of the timeline when suspensions end, while leaving unspecified the legal consequences of failure to meet the prescribed timeframe. en-us Thu, 17 Jul 2025 08:20:32 +0530 Thu, 17 Jul 2025 08:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14826 The 2025 amendment to Section 18 imposes a statutory time limit for finalizing provisional assessments with a limited administrative extension and enumerates specific suspension grounds-such as requests for foreign information, pending judicial or appellate decisions, interim stays, central board directions, and Settlement Commission matters-requiring officer notification and resumption of the timeline when suspensions end, while leaving unspecified the legal consequences of failure to meet the prescribed timeframe. Articles Customs - Import - Export - SEZ Thu, 17 Jul 2025 08:20:32 +0530 https://www.taxtmi.com/article/detailed?id=14826