No Reassessment Notices for AY 2013-14 & 2014-15 if Escaped Income is


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No notices of reassessment for AY 2013-14 and 2014-15 if the escapee income is less than INR 50 Lakhs.

CBDT has issued the instructions clarifying the scope of Section 148 issued between before 01.04.2021 to 30.06.2021 in accordance with the Supreme Court ruling in the Ashish Agarwal case.

Here’s an interesting analysis.

50 lakh



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