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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Time limits for tax assessments establish specific statutory periods and defined exclusions for completing assessments and recomputations.</h1> The provision prescribes statutory time limits for completing assessment, reassessment and recomputation proceedings for specified classes of cases, calculated from defined triggering dates in a Table. It mandates exclusion of specified periods from computation (including re hearings, stays, references to valuation or transfer pricing authorities, audit or inventory valuation directions, Advance Ruling processes, exchange of information, searches and requisitions), provides fixed extensions for transfer pricing references and other specified events, and requires extension to set minimum remaining periods where exclusions would otherwise leave insufficient time.

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