Rule – 112F, Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year.
March 29, 2018Rule – 114, Application for allotment of a permanent account number
March 29, 2018
113. (1) The application to the 13[Chief Commissioner or Commissioner] under 14[clause (b) of] sub-section (1) of section 138 for information relating to an assessee in respect of any assessment made either under the Act or under the Indian Income-tax Act, 1922 (11 of 1922), on or after the 1st day of April, 1960, shall be made in Form No. 46.
(2) The information under 14[clause (b) of] sub-section (1) of section 138 shall be furnished by the 15[Chief Commissioner or Commissioner] in Form No. 47.
(3) Where it is not possible for the 15[Chief Commissioner or Commissioner] to furnish the information asked for by the applicant under 16[clause (b) of] sub- section (1) of section 138 owing to the fact that the relevant assessment has not been completed, he shall inform the applicant in Form No. 48.
(4) Where the 15[Chief Commissioner or Commissioner] is satisfied that it is not in the public interest to furnish or cause to be furnished the information asked for, he shall intimate the fact to the applicant in Form No. 49.
Reference: www.incometaxindia.gov.in
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