Time limit for completing of assessment

Escaped income assessment is u/s 147 and for time limit for completion of assessment Refer Sec.153

I know sec 153
my doubt is suppose AO assessed the income in FY 18-19 so that AY 19-20 . For considering time limit for completing Assessment under 12 months count from 31 st March 2020 ?
I m right ?

Under 153(2)
No order of assessment, reassessment or recomputation shall be made under section 147 after the expiry of nine months from the end of the financial year in which the notice under section 148 was served:

Provided that where the notice under section 148 is served on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words "nine months", the words "twelve months" had been substituted.

Right
12 months will be from the end AY 2019-20 for assessment u/s143(3)&144

153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of twelve months from the end of the assessment year in which the income was first assessable:

W. e. f. a. y. 2019-20, the time limit for completing assessments u/s. 143(3)/144 is 12 months from the end of relevant a. y. so for a. y. 2019-20, the time barring date is 31/03/2021

There are 2 types of assessment...
1. Regular assessment u/s 143(3) / 144
2. Re-opened assessment u/s 147

Time limit for both the assessment linked with the notice associated with...
1. Notice u/s 143(2) issued within 6 month from the end of tge FY in which return submitted... Then assessment time limit depends on AY
Upto AY 2017-18 it was 21 month
For AY 2018-19 it is 18 month
And AY 2019-20 onwards it will be 12 months

2. For assessment u/s 147 it is 12 months or 9 months from the end of the FY in which notice u/s 148 issued

@ monojit sharma
under 143 (3) / 144 - 12 months count from AY in which income is first tym assessed. suppose for FY 18-19 .
escaped income is first tym assesses by AO in FY 20-21 so that AY 21-22 . 12 months count from 31 st March 2022 ? is an right ?

For all the f. Ys, the immediately succeeding year is the assessment year where the income of the assessee is first assessable. For f. Y 2018 19, the income first assessable in the year 2019-20 and time limit will be reckoned from 31st March 2020

Actually it calculates from the end of the FY in which return was submitted. But as now assessee allowed to submit his return within AY, you can also tell that 12 month from the end of the AY.... w.e.f AY 2019-20
For AY 2018-19, it is 18 months....

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