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[Cites 0, Cited by 0] [Section 10TE] [Entire Act]

Union of India - Subsection

Section 10TE(14) in Income Tax Rules, 1962

(14)For the purposes of this rule,-
(i)no reference under sub-rule(4) shall be made by an Assessing Officer after expiry of a period of two months from the end of the month in which Form 3CEFA is received by him;
(ii)no order under sub-rule (6) or sub-rule (11) shall be passed by the Transfer Pricing Officer after expiry of a period of two months from the end of the month in which the reference from the Assessing officer under sub-rule(4) or sub-rule (10), as the case may be, is received by him;
(iii)the order under sub-rule (8) shall be passed by the Commissioner within a period of two months from the end of the month in which the objection filed by the assessee under sub-rule (7) is received by him.