Limitation on assessment and re-assessment

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....comprising of one or more tax periods for which the person furnished a return under section 26 or 28 of this Act; or] (b) the date on which the Commissioner made an assessment of tax for the tax period, whichever is the earlier: Provided that where the Commissioner has reason to believe that tax was not paid by reason of concealment, omission or failure to disclose fully material particulars o....