Answer

1. F

   Facts

   The law sets a time limit for completing a scrutiny assessment, counted from the end of the assessment year. For recent years it is generally 12 months from the end of the assessment year, but check the exact limit for your year.

2. P

   Provisions and law

   • Sec 153, Income-tax Act 1961 (now Sec 286, Income-tax Act 2025)Sets time limits for completing assessments.
   • Sec 143(3), Income-tax Act 1961 (now Sec 270(10), Income-tax Act 2025)Officer passes a scrutiny assessment order after considering evidence.
3. A

   Analysis

   For a return of AY 2025-26, the assessment year ends on 31 March 2026, so the order would generally be due by 31 March 2027. Some periods, like a court stay, are excluded. An order passed after the limit can be challenged in appeal. Keep track of the dates in your notices.

4. C

   Conclusion

   1. 1Find the assessment year of your case.
   2. 2Work out the general time limit.
   3. 3Note any periods that might be excluded.
   4. 4If the order comes after the limit, discuss an appeal on time bar.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.