https://www.taxtmi.com/acts?id=53849 Amendment of section 286 extends the time limit for completion of assessment or reassessment by twelve months where a reference is made to the Transfer Pricing Officer for determination of arm's length price under section 166(1). It also allows the draft proposed assessment order referred to in section 275 to be made up to the applicable time limit for assessment, reassessment or recomputation. en-us Tue, 31 Mar 2026 15:43:34 +0530 Tue, 31 Mar 2026 15:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53849 Amendment of section 286 extends the time limit for completion of assessment or reassessment by twelve months where a reference is made to the Transfer Pricing Officer for determination of arm's length price under section 166(1). It also allows the draft proposed assessment order referred to in section 275 to be made up to the applicable time limit for assessment, reassessment or recomputation. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:43:34 +0530 https://www.taxtmi.com/acts?id=53849