281 — 281. Procedure before issuance of notice under section 280.
IT Rules
Original Rule Text
281. Procedure before issuance of notice under section 280. — Section 281 of the Income Tax Act: Procedure for issuing notice under section 280 before it can be issued, when the Assessing Officer has information suggesting that income chargeable to tax has esca... — Rule 281 of IT2025