Table of Contents
Overview Reassessment Basics: What section 147 of ITA allows Pre-2021 Framework The 2021 Framework: Structured, Not Spontaneous The Finance Act, 2024: What Changed Changes proposed in ITB Time Limits for Issuing Reassessment Notices (Section 149 of ITA / Proposed ITB Section 282) Practical Strategy for Tax Professionals: A Defensive & Proactive Approach Judicial…
