Page 63 - Arthyog_FilBook_05 05 2024 (1)

Finance Act 2023:
7. 8 ! ! B < & % <
$ =$=- : < =$ - '=$=-* , ( ' * ) '=$=-* ,
( ,R ' * ! ! /& % & " < =$=- '=$=-* , (
==R ' *
Extension in filing return of income in pursuance to notice u/s. 148:
# B & " & ? . ! &
# @ " C & ? C . ; & % 1 %
! . ! . & . & & This period to file return
of income is increased to three months from the end of the month in which the notice is issued
or such period as may be allowed by Assessing Officer on basis of application made by the as
sessee ( & " . . ! ? !
& 1 ! -
( ! ! ; ! & 1
1 " ? . ! B . ! 1 ?
I -'=* 1 ! % ; ! & "
1 & % ! 1 + : .
! ! 1 ! -'=* : .
? ! !
Extending time limit by 15 days in case of search and survey related assessmentsG
( 1 -= . + . !
: -=+ . + ! ! 1
! . + B / % & " + % EF :
& . : & #+& .
# & " . #+ && .
-= 1 ! : -=+ 8 1 " . "
--+ & % #+ : &
.
7 : " & % . , . ?
" ! . ! # 1
#+' * . + "
( " % 7 % : + % EF 8 1 "
" . / " ! X ! ! 2
!& % . - .
. ! ! % ! ! & " & " " +
! /& ! ! ! < & !
!& . ! " % & .
. ! : . . 1 .
?
. ' * ! & " / ! ! ,
. 1 % 1 G

( 1 : " & % . , .
? /& % - . ? & . ?.

/ . & & . !& % & . ! . .

# . + 1 ! - .
?
( 1 . ! ! . ! ! ! !&

- --+ . - . ? : .
. 1 / : 1

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Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons