Finance Act 2006 amends Section 142(1) to remove time limits on issuing notices, effective retroactively from April 1990.

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....As per the proviso inserted to section 142(1) of the Act by Finance Act 2006 with retrospective effect from 1-4-1990 has clearly done away with any limitation with regard to the issuance of notice u/s 142(1) - AT....