AO may select case for scrutiny by issuing s. 143(2) notice within 3 months from end of FY in which return filed (post FA 2021 from 6 months earlier). Failure to issue within time forecloses scrutiny.
143(2)
ITA 1961 · Section 143(2)
ITA 1961 · Section 143(2)
AO may select case for scrutiny by issuing s. 143(2) notice within 3 months from end of FY in which return filed (post FA 2021 from 6 months earlier). Failure to issue within time forecloses scrutiny.
Section 143(2) — Notice for Scrutiny
AO may select case for scrutiny by issuing s. 143(2) notice within 3 months from end of FY in which return filed (post FA 2021 from 6 months earlier). Failure to issue within time forecloses scrutiny.