GAAR time limits govern Commissioner directions, Approving Panel references, and Assessing Officer directions under new and old rules.

Rule 130 prescribes deadlines for the Commissioner's actions in tax-avoidance proceedings. Directions under section 274(3) must be issued within one month from the end of the month containing the notice-compliance due date, while references to the Approving Panel under section 274(4) must be made within two months from the end of the month in which the assessee's final submission is received. Directions to the Assessing Officer in Form No. 63 must be issued within one or two months, depending on the applicable category. Rule 10UC contains corresponding earlier provisions under sections 144BA(3) and 144BA(4).

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