Find
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.
ITR
How long a scrutiny assessment can take
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Provisions
Sec 153, Income-tax Act 1961 (now Sec 286, Income-tax Act 2025); Sec 143(3), Income-tax Act 1961 (now Sec 270(10), Income-tax Act 2025)
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.
Close
- Find the assessment year of your case.
- Work out the general time limit.
- Note any periods that might be excluded.
- If the order comes after the limit, discuss an appeal on time bar.
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