420 results for “reassessment”+ Section 194clear
Sorted by relevance
Key Topics
Showing 1–20 of 420 · Page 1 of 21
reassess the total income of six AYs' immediately preceding the assessment year corresponding to the year of search and for the "relevant assessment year". The expression "relevant assessment year" has been duly defined by Explanation 1 placed in Section 153A and is explained to include those years which fall beyond the six AYs' spoken of earlier but not later than