Expenditure-Tax Act, 1987

Section - 13 - Time limit for completion of assessment and reassessment

Time limit for completion of assessment and reassessment.

13. (1) No order of assessment shall be made under section 9 or section 10 at any time after the expiration of a period of four years from the end of the assessment year in which the chargeable expenditure was first assessable, or one year from the date of the filing of the return or revised return under section 8, whichever is later.

(2) No order of assessment or reassessment shall be made under section 11,-

(a)	-	where the assessment or reassessment is to be made in a case falling within clause (a) of section 11 for which a notice has been served upon the assessee, at any time after the expiration of a period of four years from the end of the assessment year in which the said notice was served;
(b)	-	where the assessment or reassessment is to be made in a case falling within clause (b) of section 11, for which a notice has been served, after the expiration of a period of-

(i)

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