71 results for “reassessment”+ Section 27(2)(d)clear
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d) Where a person is found to have any asset (including financial interest in any entity) located outside India.] ^[Explanation 3.—For the purpose of assessment or reassessment!! under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course