Time limit for 144 notice

This query is : Resolved 

28 August 2011 please provide the time limit for SCN under section 144.

Which section is this information mentioned??

28 August 2011 Before the expiry of two years from the end of the assessment year in which the income was first assessable. This is as a corollary to section 153(1) (a) of the IT A ct,1961.


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