Section 169(5)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 169(5)] [Section 169] [Entire Act]

Union of India - Subsection

Section 169(5)(b) in The Income Tax Act, 2025

(b)the assessment or reassessment proceedings for a tax year shall be deemed to have been completed where—

(i)an assessment or reassessment order has been passed; or

(ii)no notice has been issued under section 270(8) till the expiry of the limitation period provided under the said section.