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Electronic upload of DRP directions on the ITBA module...

Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.

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Income Tax October 8, 2026 Case Laws AT
Electronic upload of DRP directions on the ITBA module constitutes receipt of those directions in a faceless assessment. The final assessment must therefore be completed within the period prescribed under section 144C(13), calculated from that upload date. Where the final assessment is completed after the prescribed period, it is time-barred and liable to be set aside. Other assessment grounds remain open where invalidity is determined solely by limitation.

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Acts Income Tax