Issue of notice where income has escaped assessment - Section 148 - Upto 31.08.2024

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.... furnish a return of income within such period as may be specified in the notice a period of three months from the end of the month in which such notice is issued, or such further period as may be allowed by the Assessing Officer on the basis of an application made in this regard by the assessee [Amended by FA, 2023] Before issuing a notice, the Assessing Officer is required to record reasons for ....

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....of the assessee for the RAY has not been made in accordance with the provisions of this Act; or (c) any information received under DTAA u/s 90 or 90A; or (d) any information made available to the AO under the scheme notified u/s 135A; or (e) any Information which requires action in consequence of the order of a Tribunal or Court. B. AO has obtained prior approval of higher authority u/s ....