By the Finance Act, 2021, Parliament has substituted Section 148 and inserted Section 148A thereby upsetting the well settled principles relating to income escaping assessment which provisions earlier had sufficient safeguards, checks and balances.By the Finance Act, 2021, Parliament has substituted Section 148 and inserted Section 148A thereby upsetting the well settled principles relating to income escaping assessment which provisions earlier had sufficient safeguards, checks and balances.taxmann.com Latest ArticlesRead More
