Laws / Income Tax Law / 94
94 - Limitation for assessment
94. Limitation for assessment.-
1(1) Subject to the provisions of sub-sections (2) and (3), after the expiry of-
(a) 2 years from the end of the assessment year in which the income was first assessable if the assessment is to be made as a result of audit under section 82BB;
(b) 3 y...
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