Reduction of time limit for completing assessment Section 153 of the Act contains provisions in respect of time-limit for completion of assessment, reassessment and re-computation under the Act. The sub-section (1) of the said section provides that the time-limit for passing an assessment order under section 143 or 144 of the Act shall be 21… Read More »
Rationalisation of the provision relating to processing of returned income and issuance of notice under sub-section (2) of section 143 of the Act The existing provisions of clause (a) of sub-section (1) of section 143 of the Act provides that at the time of processing of return of income made under section 139, or in… Read More »
Taxmann’s GST Audit & Annual Return | Explanation is in complete sync with the current features available at GST Common Portal | 8th Edition | 2021 | F.Y 2019-20 Paperback – 31 January 2021 by Aditya Singhania(Author) Price Rs 1670 Click here to buy online Taxmann’s GST Audit and Annual Return – F.Y. 2019-20’ caters to handle… Read More »
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