🧮 Formula sheet
- 1.Time limit Sec 153: 12 months from end of AY (some cases 18 months / 24)
- 2.Reassessment Sec 148: 3 years (normal), 10 years (if income escaped > ₹50 lakh)
- 3.Appeal fee: ₹250 / ₹500 / ₹1,000 / ₹10,000 by income slab
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