Home / 
Scope of Sec.212 - regarding.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ecently brought to the notice of the board the due date for sending an estimate to the ITO u/s.212(1) of the Act expired on a public holiday on which the ITO was also closed. The assessee had filed his estimate on the immediately succeeding working day. The question is whether such an estimate is valid in law. 3. The Board have been advised that the validity of this estimate would turn on the p....
TaxTMI