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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Assessment u/s. 144C(13) - time limit for completion of the ...

Income Tax

December 28, 2022

Assessment u/s. 144C(13) - time limit for completion of the assessment order u/s. 144C(13) - The relaxation under TOLA would not be applicable to the assessment orders passed in consequence to the DRP directions received by the Assessing Officer on 20.03.2021. The assessment order passed on 30.09.2021 was time barred. - AT

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