Request for Exchange of Information from field offices of time barring assessment cases

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....DELHI Dated: February 19, 2015 To     All the Principal Chief Commissioners of Income Tax     All the Directors General of Income TAx (Inv.) Sub: Request for Exchange of Information from field offices of time barring assessment cases -reg. The undersigned is directed to refer to Board's letter No. F.No. 500/56/2014-FT&TR-IV dated 06th January, 20....

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....Income Tax Act, 1961 provide that in computing the period of limitation, the period commencing from the date on which a reference for exchange of information is made by an authority competent under the agreements referred to in sections 90 or 90A (i.e. DTAA, TIEAs, Multilateral Convention) and ending with the date on which the information so requested is received by the Commissioner or a period of....