Notice under section 142(1)


This query is : Resolved 

26 November 2014 Sir,

I have query about time limitation for serving a notice under section142(1)of the incometax act,1961 can ao serve a notice after the due date

26 November 2014 142(1) triggers on specific incidences mentioned in the section. It is a reverse section. Unlike other sections where notice is limited by time, it is triggered by time.

The validity of the notice shall depend on the issue raised therein


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