Tag Archives: Section 201 (1A)

Section 201(1A) Default period of assessee in default shall be counted as per British Calendar month

By | October 13, 2015

Issue : ‘every month or part thereof’ appearing in Section 201(1A)- does it mean a calendar month or part thereof, or does it mean a ‘period of one month’ or part thereof. ? There is no dispute that the expression ‘month’ is not defined for the purpose of section 201(1A) nor there is any direct… Read More »