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.