23 August 2025
Sir, is there any time limit( time gap) is specifed between ie. after issuance of Draft Order U/s.148(d), the issuance of Notice U/s.148 should happen? like 7 days or 30 days etc.
23 August 2025
There is no minimum time gap specified between order u/s 148A(d) and notice u/s 148.
The critical deadlines are for giving opportunity to the assessee (minimum 7, maximum 30 days for reply), and for the AO to pass the 148A(d) order (within one month from end of month in which reply is received or reply deadline expires).