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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XIV PROCEDURE FOR ASSESSMENT This
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Section 148 - Issue of notice where income has escaped assessment - Income-tax Act, 1961

Extract

..... d verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139 :] 4[Provided that in a case— (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a not .....

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Section 148 - Issue of notice where income has escaped assessment - Income-tax Act, 1961

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..... t or re-computation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice.] 5[Explanation.—For the removal of doubts, it is hereby declared that nothing contained in the first proviso or the second proviso shall apply to any return which has been furnished on or after the 1st day of October, 2005 in response to a notice served under this section.] 6[(2) The Assessing Officer shall, before issuing any notice under this se .....

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Section 148 - Issue of notice where income has escaped assessment - Income-tax Act, 1961

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