144C(5)

what is under section 144c(5) r.w. rule 13
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Quick Summary
Section 144C(5) read with Rule 13 outlines the process for completing tax assessments. Once the Assessing Officer receives directions from the Dispute Resolution Panel, they must complete the assessment within one month of the end of the month the directions were received. Importantly, the assessee will not be given any further opportunity to be heard during this finalisation stage.

Upon receipt of the directions issued under sub-section (5) from Dispute Resolution Panel, the Assessing Officer shall, in conformity with the directions, complete,  the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received.

Upon receipt of the directions issued under sub-section (5) from Dispute Resolution Panel, the Assessing Officer shall, in conformity with the directions, complete,  the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received.

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