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Audit Trail Compliance in Accounting Software
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Analysis of the Decision of the Supreme Court in Safari Retreats
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Gifts and Loans — By and To Non-Resident Indians – II
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Legal Considerations for Start-Ups – Are you overlooking some?
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President and CEO of The Institute of Internal Auditors
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February 2013

Assessment of preceding years in search cases during election period – Circular No. 10/2012 dated 31-12-2012

By Pinky Shah, Sonalee Godbole, Chartered Accountants

Reading Time 1 mins

Pursuant to introduction of Rule 112F, for cases of search u/s. 132 and requisition made u/s. 132A and cash or other assets seized during the election period, no further investigations would be carried out for any preceding assessment years subject to certain certification to be obtained from investigating officer with the approval of the DGIT.

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February 2013

Assessment of preceding years in search cases during election period – Circular No. 10/2012 dated 31-12-2012

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February 2013

Assessment of preceding years in search cases during election period – Circular No. 10/2012 dated 31-12-2012

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You May Also Like

Instructions regarding e-payment of ITAT fees: Office order [F. No. 19-AD(ATD)/2012 dated 13-12-2012 (Reproduced)

No deduction of TDS u/s. 197A in certain specified cases –Notification no. 56/2012 DATED 31-12-2012