Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Amendment of section 143.

Section 68 - Act - DIRECT TAXES - Finance Act - Section 68 - 68. In section 143 of the Income-tax Act,- (a) with effect from the 1st day of April, 2017,- (I) in sub-section (1), in clause (a),- (A) in sub-clause (i), the word or appearing at the end .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er sub-section (1) of section 139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: Provided further that the response received from the assessee, if any, s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed, namely:- (1D) Notwithstanding anything contained in sub-section (1), the processing of a return shall not be necessary before the expiry of the period specified in the second proviso to sub-section (1), where a notice has been issued to the asses .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version