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Income Tax - Highlights / Catch Notes

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Period of limitations u/s 153 - Extend of time period for ...

Income Tax

February 6, 2023

Period of limitations u/s 153 - Extend of time period for completion of assessment u/s 143 or 144 from 9 months to 12 month for the alignment & co-ordination with various authorities Assessment Unit, Verification Unit, Technical Unit and Review Unit for revenue as well as proper time for taxpayers to provide evidences.

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