What is Intimation u/s 143(1)?
Intimation under Section 143(1) of the Income Tax Act can be issued to begin a summary assessment without calling the taxpayer. In a summary assessment, the tax officer would not call for additional information or documents as requested in a scrutiny assessment.An income tax notice under Section 143(1) will be issued in any of the following … Continue reading What is Intimation u/s 143(1)?
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