Tax Reassessment Possible with Original Record Insights; No External Source Needed, Per Investigated Facts or Material.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment - validity of reasons to believe - reassessment can be initiated even when the information is obtained from the record of the original assessment, investigation of the material of the record or facts disclosed thereby from an inquiry or research into facts or law - The information need not be from external source - AT....