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of <h1>Time Limits for Best Judgment Assessment: 21 Months (Up to 2017-18), 18 Months (2018-19), 12 Months (2019-20 Onwards)</h1> The time limit for making a best judgment assessment under section 144 is governed by section 153. For assessment years up to 2017-18, the limit is 21 months from the end of the assessment year. For the 2018-19 assessment year, it is 18 months, and for 2019-20 and onwards, it is 12 months. If a reference is made to the Transfer Pricing Officer (TPO), the assessment period is extended by an additional 12 months.
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