Assessment order timelines under income-tax law are tightened, with substituted limits overriding section 286 for draft and direction-based cases. Section 275 of the Income-tax Act is amended to substitute the time limit for passing assessment orders after acceptance, expiry of objections, or receipt of directions. The Assessing Officer must complete the assessment within one month from the end of the relevant month, notwithstanding section 286, and where a draft proposed assessment order is forwarded within the permitted time, the applicable time period is governed by the substituted provisions.