Reassessment Notices Under Income Tax Act Amid COVID-19 Extensions. An analysis of the interplay between the Income Tax Act, TOLA, and the Finance Act 2021 regarding reassessment notices issued during the pandemic....
The reassessment notices under Sections 147-151 of the Income Tax Act, impacted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) due to the COVID-19 pan...





