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TIME-LIMIT FOR COMPLETION OF ASSESSMENT UNDER SECTION 153A SECTION - 153B

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 09 - Normal Period of Assessment/ Reassessment under section 153B. Period of Assessment/ Reassessment where a reference has been made to Transfer Pricing Officer under section 92CA in course of proceedings under section 153A. For 6 Assessment Years immediately preceding the Assessment Year relevant to the Previous Year in which search is started. 2 years from the end of the financial year in which search is completed. 3 years .....

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