Referencing the time limit to complete block assessment to the initiation of search or requisition
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....ssment) must be completed within 12 months from the end of the quarter in which the last search authorization was executed or requisition was made. 2. Further, it is considered that use of last date of authorisations as reference for deciding date of limitation lead to different date of limitations in case of group being searched. As search and seizure proceedings are more often conducted in a gr....




TaxTMI
TaxTMI