alleryStart learning →The two-year limit in section 28(1) covers cases without what?
ACollusion or wilful fraud
BShort payment of the duty
CClerical errors in forms
DLate filing of the returns
Answer & Solution
Correct answer: A. Collusion or wilful fraud
Section 28(1) applies where short levy occurs for reasons other than collusion, wilful mis-statement or suppression of facts.
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