Request for Exchange of Information from field offices of time barring assessment cases

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry 19, 2015 To All the Principal Chief Commissioners of Income Tax All the Directors General of Income TAx (Inv.) Sub: Request for Exchange of Information from field offices of time barring assessment cases -reg. The undersigned is directed to refer to Board's letter No. F.No. 500/56/2014-FT TR-IV dated 06th January, 2015 , wherein the officers from the field were re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uting the period of limitation, the period commencing from the date on which a reference for exchange of information is made by an authority competent under the agreements referred to in sections 90 or 90A (i.e. DTAA, TIEAs, Multilateral Convention) and ending with the date on which the information so requested is received by the Commissioner or a period of one year, whichever is less, shall b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X