It scrutiny
This query is : Resolved
Mangleshwar singh
(Querist)
01 October 2012
Can anyone plz explain me the step wise time limits for assessment procedures u/s143.
Pankaj Gupta
(Expert)
01 October 2012
Certain facts about sec scrutiny u/s 143(3):-
1) No notice for scrutiny shall be served after the expiry of six months from the end of fY in which return is filled.
2) Only 3-5% cases can be taken for an assessment year for scrutiny.
3) No order under sec 143(3) shall be made after the expiry of 21 months from the end of the relevant assessment year.
4) But in some cases the time limit for assessment can be increased.
1) No notice for scrutiny shall be served after the expiry of six months from the end of fY in which return is filled.
2) Only 3-5% cases can be taken for an assessment year for scrutiny.
3) No order under sec 143(3) shall be made after the expiry of 21 months from the end of the relevant assessment year.
4) But in some cases the time limit for assessment can be increased.
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