Time limit for scrutiny assessment under section 143(3) varies by assessment year; transfer pricing and special returns extend or shorten the period. Time limit for making a scrutiny assessment under section 143(3) is set by the statutory periods in section 153, which vary by assessment year; these varying periods are the outer limitation for passing assessment orders. If a matter is referred to the transfer pricing officer the period is extended by twelve months. If a return is furnished under the special belated/revised-return provision, the assessment order must be passed within a shortened timeframe from the end of the financial year in which that return was furnished.