{"id":34424,"date":"2023-04-29T16:13:44","date_gmt":"2023-04-29T10:43:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=34424"},"modified":"2023-04-29T16:13:44","modified_gmt":"2023-04-29T10:43:44","slug":"non-resident-and-section-144c","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/non-resident-and-section-144c\/","title":{"rendered":"Non- resident and section 144C"},"content":{"rendered":"<p>Non residents are now eligible assessee\u00a0 u\/s 144(15) for the purposes of draft order &amp;\u00a0 for approaching DRP\u00a0 in case of adverse order. Whether same procedure would be warranted at the time of processing of return filed by Non Resident . Prima facie, answer is in affirmation as\u00a0 there is nothing to suggest that section 144C\u00a0 applies only to 143(3) \/ 144 assessment .<\/p>\n<p>(ii) if the case of non-resident is also a search case , how the direction of DRP and approval u\/s 153D would reconcile<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[882],"class_list":["post-34424","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-non-resident-and-section-144c"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/34424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34424"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34424"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=34424"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=34424"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=34424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}