Time barring date of scrutiny assessment for a.y.2010-11

As per section 153 (time limits), Asssessment under section 143 or 144 shall be completed with 21 months from the ned of relevant AY. It mean that or AY 2010-11 the date is 31st dec, 2012

But as ammended by Finance act - 12, the limit is increased to 3 months so march 2012 would be the cut off

As per amendment brought in by Finance Act, 2012, the time limit of completion of assessments has been increased by 3 months.

Therefore it will be 31st March, 2013.

yes time limit for the completion of assessments has been increased by 3 month ( amended by finance 2012)