Filing an updated return for AY 2023-24 in January 2024 raises questions about the deadline for receiving a scrutiny notice under Section 143(2). Generally, this notice must be issued within six months of the financial year's end in which the return was filed. For a January 2024 filing, this would typically mean the deadline is around June 2024. However, the processing time for updated returns can be lengthy, leading to potential confusion about the exact cut-off date.