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[Cites 0, Cited by 0] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(6) in Expenditure-Tax Act, 1987

(6)[ On every application by an assessee for revision under this sub-section, made on or after the 1st day of October, 1998, an order shall be passed within one year from the end of the financial year in which such application is made by the assessee for revision.Explanation. - In computing the period of limitation for the purposes of this sub-section, the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 24 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.