Controversy in computing the period of limitation to frame search assessments

CA.Mohit Gupta , Last updated: 30 December 2021  
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Introduction The period of limitation for completion of assessment u/s 153A of the Income Tax Act1961 for the searches conducted on or before 31st Day of March2021 is governed by the provisions of Section 153B of the act. Even though Section 153A of the Income Tax Act1961 has been made non-applic

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Published by

CA.Mohit Gupta
(Chartered Accountant)
Category Income Tax   Report

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