Scope of proviso to Sec.143(2).

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Full Text of the Document

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....financial year in which return is furnished or the expiry of six months from the end of the month in which the return is furnished, whichever is later. 2. The effect of this proviso will be that in cases where a return of income has been filed before 1st October, 1988, no notice under section 143(2) of the Act can be served after 31st March, 1989. The Board, therefore, desire that Assessing Offic....