also that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section to the Assessing Officer ... after the exclusion of the period under sub-section (4) of section 245HA, be not less than one year; and where such period of limitation
also that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section to the Assessing Officer ... after the exclusion of the period under sub-section (4) of section 245HA, be not less than one year; and where such period of limitation
Section 245HA in The Income Tax Act, 1961
245HA. [ Abatement of proceeding before Settlement Commission. [ Inserted by Act 22 of 2007, Section
also that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section to the Assessing Officer ... after the exclusion of the period under sub-section (4) of section 245HA, be not less than one year; and where such period of limitation
Section 61 in Finance Act, 2015
61. Amendment of section 245HA.
- In section 245HA of the Income-tax Act, in sub-section (1), with effect
Where a proceeding before the Interim Board for Settlement abates under section 245HA of the Income-tax Act, 1961 and the remaining period of limitation ... assessment, reassessment or recomputation, after the exclusion of the period under section 245HA(4) of the Income-tax Act, 1961, is less than one year
assessment for which the proceeding before the Settlement Commission abates under section 245HA of the Income-tax Act 1961, the Commissioner (Appeals) may, after taking
The Income Tax Act, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act
The Finance Act, 2017
UNION OF INDIA
India
The Finance Act, 2017
Act 7 of
Finance Act, 2015
UNION OF INDIA
India
Finance Act, 2015
Act 20 of 2015
Published
