Account
408 Points
Joined July 2022
For demand Notice:-
3 year time limit from DoF of Annual Return for issuing order under Section 73 (no fraud) [SCN must be issued 3 month prior from ending 3 yr]
5 year time limit from DoF of Annual Return for issuing order under Section 74 (fraud cases) [SCN must be issued 6 month prior from ending 5 yr]