Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Time limits for completion of assessment or reassessments.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a period of twenty-one months from the end of the financial year in which the return was due;          (b) any order of reassessment under section 159 after the expiry of a period of twenty-one months from the end of the financial year—            (i) in which the last of the authorisations was execut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he financial year in which the order is received by the Commissioner;        (d) any order of assessment in pursuance of an order under section 191 or section 192, after the expiry of a period of one year from the end of the financial year in which the order is passed under that section;        (e) any order of assessment, reassessm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....omputation to be made in consequence of, or to give effect to, any finding or direction contained in any order—      (a) under section, 180, 185, 187, 190, 191, 192 or 262; or      (b) of any court in a proceeding otherwise than by way of appeal or reference under this Code.   (4) In computing the period of limitation for the purposes of sub-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proceeding is stayed by an order or injunction of any court;      (d) the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited under section 151 and ending with the last date on which the report of such audit is required to be furnished under that section;      (e) the period commencing from th....