CBDT clarifies situation in which a case shall be treated as ‘search case’ for Vivad se Vishwas

The CBDT has clarified that a ‘search case’, for the purpose of Vivad se Vishwas scheme, shall mean an assessment or reassessment made under section 143(3)/144/147/153A/ 158BC in case of a person referred to in sections 153A or 153C or 158BC or 158BD on basis of search initiated u/s 132 or requisition made u/s 132A.The CBDT has clarified that a ‘search case’, for the purpose of Vivad se Vishwas scheme, shall mean an assessment or reassessment made under section 143(3)/144/147/153A/ 158BC in case of a person referred to in sections 153A or 153C or 158BC or 158BD on basis of search initiated u/s 132 or requisition made u/s 132A.taxmann.com Latest Statutory HappeningsRead More

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