CBDT Instruction Reg S. 143(2) Notices In Limited CASS Scrutiny Assessments

The CBDT has issued Instruction No. 3 dated 16.09.2016 in which it has set out the procedure to adopted by Assessing Officers for generation of notices under section 143(2) of the Income-tax Act, 1961 in cases which are selected for limited and full scrutiny under the Computer Assisted Scrutiny Selection (CASS).

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