Section – 152 of Finance Act 2019 : Other provisions

0
175
Print Friendly, PDF & Email

Other provisions. 152. (1) In an assessment, reassessment or recomputation made under section 147, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment. (2) Where an assessment is reopened under section 147, the assessee may, if he has not impugned any…

This content is for annual members only.
Log In Register