TMI BlogPeriod of limitation to exclude certain period - Explanation 1 to Sec 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, the contravention of the provisions of sub clause of First proviso clause (i) of section 143(3) clause (21) or clause (22B) or clause (23A) or clause (23B) and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those clauses is received by the Assessing Officer; or (iv) the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited [ or inventory valued ] (inserted by F.A. 2023 ) under section 142(2A) and- a. ending with the last date on which the assessee is required to furnish a report of such audit [ or inventory va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and ending with the date on which the order rejecting the application is received by the Principal Commissioner or Commissioner under section 245R(3) ; or (ix) the period commencing from the date on which an application is made before the AAR or before the Board for Advance Rulings of section 245Q(1) and ending with the date on which the advance ruling pronounced by it is received by the Principal Commissioner or Commissioner under section 245R(7) ; or (x) the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under an agreement referred to in section 90 or section 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of account or documents seized or requisitioned pertains or pertains to, or any information contained therein, relates to; or (xiii) the period commencing from the date on which the Assessing Officer makes a reference to the Principal Commissioner or Commissioner under the second proviso to section 143(3) and ending with the date on which the copy of the order under clause (ii) or clause (iii) of the fifteenth proviso to section 10(23C) section 12AB(4)(ii) or (iii) , as the case may be, is received by the Assessing Officer. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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