Time Limits for the Commissioner to Issue Directions and Make References - (New) Rule 130 / (Old) Rule 10UC

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....Section 274(3) [ Rule 130(1)(a) ] • The Commissioner shall not issue directions under section 274(3) after the expiry of one month from the end of the month in which the due date for compliance of the notice issued under section 274(2) falls. Time Limit for Reference to the Approving Panel under Section 274(4) [ Rule 130(1)(b) ] • The Commissioner shall not make a....

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....months from the end of the month in which the final submission of the assessee is received. Under Rule 10UC of the Income Tax Rule, 1962 [ Upto 31.03.2026 ] Time Limit for the Commissioner to Issue Directions under Section 144BA(3) [ Rule 10UC(1)(i) ] • No directions under section 144BA(3) shall be issued by the Commissioner after the expiry of one month from the ....