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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Union Budget 2023-24: Amendments to Income Reassessment Procedures u/ss 148, 149, and 151 Effective April 2023.</h1> The Finance Act, 2021 revised income reassessment procedures, impacting sections 147, 148, 149, and introducing section 148A. The Union Budget 2023-24 proposes further amendments to streamline these processes. A key proposal is to allow returns in response to section 148 notices within three months, with possible extensions. Amendments to sections 149 and 151 address limitations and authority for notice issuance, particularly in cases involving searches or surveys conducted after March 15. The amendments extend the notice issuance period by 15 days and clarify the specified authority for approvals beyond three years. These changes take effect from April 1, 2023.
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