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<h1>Interest-tax Act, 1974: Section 10A outlines time limits for assessments and reassessments, with exceptions for court-affected periods.</h1> Section 10A of the Interest-tax Act, 1974, establishes time limits for completing assessments and reassessments. Assessments under section 8 must be completed within two years from the end of the assessment year when the interest was first assessable. Reassessments under section 10 have the same time limit from the financial year in which the notice was served. Fresh assessments following orders under sections 15, 16, 19, or 20 must be completed within two years from the financial year when the order is received or passed. Certain exceptions allow assessments to be completed at any time, excluding periods affected by court orders or proceedings.