Discussion on Section 153A of Income Tax Act: Document Receipt Date and Its Impact on Assessment Year Validity.

Validity of proceedings u/s 153A - the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008 - the assessment year in which the documents are received by the AO of the "other person‟ is NOT required to be made u/s 153C of the Act - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X