Time barring date for assessment of individual


This query is : Resolved 

09 August 2024 I just want to know time barring date for assessment of individual for FY 2020-21,21-22 and 22-23 along with extract of relevant sections.

13 August 2025 For original assessment, notices must be issued within 3 years from end of AY.
For reassessment, notice under section 148 must be issued within the 3-year limit (or 6 years if income escaped by ₹1 lakh or more).
Assessments must be completed within specified time frames after notices.


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