Sec 143(2) Ques

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A Ltd. filed its return of income for A.Y.2021-22 on 30th September, 2021. The return is selected for regular assessment under section 143(3). The time limit for service of notice u/s 143(2) in this case is

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Notice can be served for 12 months from the end of the assessment year
Six months from the end of the financial year in which the return is furnished.

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