This discussion clarifies the timeline for issuing notices under Section 143(2) for scrutiny assessments, specifically for AY 2019-20. A notice for scrutiny assessment can only be issued up to six months from the end of the financial year in which the tax return was filed.
A notice u/s 143(2) for scrutiny assessment can only be issued upto a period of six months from the end of the financial year in which the return was furnished by you.
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