CBDT Instruction on Section 143 Of The Income-Tax Act, 1961-Scope Of Audit In Cases Processed U/S 143(1)(A) Of The Income-Tax Act – Remedial Action As A Sequel Of Audit Objections

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SECTION 143 OF THE INCOME-TAX ACT, 1961-SCOPE OF AUDIT IN CASES PROCESSED U/S 143(1)(A) OF THE INCOME-TAX ACT – REMEDIAL ACTION AS A SEQUEL OF AUDIT OBJECTIONS INSTRUCTION NO. 1902 [F.NO.237/5/84-A&PAC-II], DATED 17-9-1992 While processing a return u/s.143(1)(a) of the I.T.Act, the Assessing Officer can make only the adjustments prescribed under the section. The Board has…

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