Acts

17C. Limitation for determination of tax etc. payable under section 17A or section 17B

17C. Limitation fordetermination oftaxetc.payable undersection17Aorsection 17B

Thedeterminationoftax,penaltyorinterest,asthecasemaybe,payablebyanypersonas referredtoinsection17Aorsection17B,shallnotbemadeforanyyearorperiodorperiods,as thecasemaybe,afterexpiry ofthreeyearsfromtheendofsuchyearorsuchperiodor periods.

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