CBDT: Expands scope of enquiry in Limited scrutiny cases for examining tax-evasion information

Nov 29,2018

CBDT expands scope of enquiry in Limited Scrutiny cases under CASS cycles 2017 & 2018 where credible information or information provided by any law-enforcement / intelligence / regulatory authority or agency regarding tax-evasion is available; States that such information can also be examined during the course of conduct of assessment proceedings in such 'Limited Scrutiny' cases with prior approval of concerned Pr. CIT/CIT; Further lays down procedur...

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