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<h1>New Time Limits for Issuing Notices Under Section 149 of Income Tax Act: Key Changes and Extensions Explained</h1> The the time limits for issuing notices under Section 149 of the Income Tax Act. Notices under Section 148 can be issued up to three years from the end of the relevant assessment year, or up to ten years if the Assessing Officer (AO) has evidence of income escaping assessment amounting to 50 lakh or more. Section 149(1) does not apply if notices are required under Section 153A or 153C due to searches initiated before March 31, 2021. The time limit excludes periods allowed for responses or court-stayed proceedings. Amendments allow extended periods under specific conditions, such as when income escaping assessment involves assets or expenditures over multiple years.
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