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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Validity of proceedings u/s 153A - the date of receipt of the ...


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

September 28, 2016

Case Laws     Income Tax     AT

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

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