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<h1>Limitation period for income-tax assessments fixed as the later of two years from assessability or one year after return filing.</h1> Amendment prescribes that no assessment order under sections 143 or 144 shall be made after the later of two temporal benchmarks: a period from the end of the assessment year in which the income was first assessable, or a period from the end of the financial year in which a return or revised return for the assessment year commencing 1 April 1988, or any earlier assessment year, is filed under the specified sub-sections of section 139.
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