Section 19D(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)No assessment under sections 19, 19A, 19B and 19C for any year shall be made after a period of [three years] [3] from the date on which the return under section 18, for that year is submitted by an assessee.[Provided That The Assessment Proceedings Relating To Any Year Ending Before The Commencement of The Karnataka Taxation Laws (Amendment) Act, 1997, In Respect of Which A Return Under Sub-Section (1) Has Been Submitted Before Such Commencement, Shall Be Completed Within A Period of Two Years From Such Commencement.] [Inserted By Act 7 of 1997 W.E.F.1.4.1997]
