Common Time Limit for Demand Notices: Key Implications for Cases Involving Fraud, Suppression, or Willful Misstatement

Bimal Jain , Last updated: 05 October 2024  
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Introduction Under the self-assessment taxation regime, where tax is either not paid, short-paid, erroneously refunded, or Input Tax Credit ("ITC") is wrongly availed or utilised intentionally or unintentionally-then the proper officer may initiate action against the said registered person for the

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Bimal Jain
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Category Income Tax   Report

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