"01 December 1984" Archive

Circular No. 402 – Income Tax dated 1-12-1984

Circular No. 402 - Income Tax (01/12/1984)

Circular No. 402 - Income Tax As a consequence of the amendment of section 263, by section 47 of the Taxation Laws (Amendment) Act, 1984, the limitation for passing an order under section 263 will, in view of general principles of interpretation of statutes, stand extended in cases where the period of limitation originally laid down ...

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