TMI BlogAmendment of section 143.X X X X Extracts X X X X X X X X Extracts X X X X ..... the following sub-clauses shall be inserted, namely:- (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under 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) disallowan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section shall be substituted, 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 assessee under sub-section (2) : Provided that such return shall be processed before the issuance of an order under sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return: Provided that no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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