https://www.taxtmi.com/acts?id=53847 The amendment substitutes clause (c) in sub-section (1) of section 280 of the Income-tax Act to prescribe the time period specified in the notice referred to in clause (a). The notice period must be not less than thirty days from the date of the notice and must not exceed three months from the end of the month in which the notice is issued. The provision therefore fixes both a minimum and maximum time limit for the notice period, creating a bounded procedural timeframe for compliance with the notice requirement. en-us Tue, 31 Mar 2026 15:41:28 +0530 Tue, 31 Mar 2026 15:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53847 The amendment substitutes clause (c) in sub-section (1) of section 280 of the Income-tax Act to prescribe the time period specified in the notice referred to in clause (a). The notice period must be not less than thirty days from the date of the notice and must not exceed three months from the end of the month in which the notice is issued. The provision therefore fixes both a minimum and maximum time limit for the notice period, creating a bounded procedural timeframe for compliance with the notice requirement. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:41:28 +0530 https://www.taxtmi.com/acts?id=53847