CBDT Circular on Section 132, Read With Section 132a Of The Income-Tax Act, 1961 – Search & Seizure – Assessment Of Preceding Years In Search Cases During Election Period

0
314
Print Friendly, PDF & Email

SECTION 132, READ WITH SECTION 132A OF THE INCOME-TAX ACT, 1961 – SEARCH & SEIZURE – ASSESSMENT OF PRECEDING YEARS IN SEARCH CASES DURING ELECTION PERIOD CIRCULAR NO. 10/2012 [F. NO. 282/22/2012-IT (INV. V)], DATED 31-12-2012 As per provisions contained in section 153A and 153C of the Income Tax Act, 1961, the Assessing Officer is required…

This content is for annual and Semi Annual members only.
Log In Register