https://www.taxtmi.com/acts?id=19866 Section 11 sets a two year limitation for assessments and reassessments under section 10, with a specific two year window for fresh assessments following an order under section 18 received by the Principal Commissioner or Commissioner. Assessments made to give effect to findings or directions in orders under sections 15, 18, 19 or 22, or in court orders not by way of appeal, fall outside the general limitation and may be completed, subject to subsection (2), within two years from the end of the financial year in which such order is received. Exclusions apply for time spent reopening, court stays, and specified information exchange delays; short remaining periods are extended to a procedural minimum. Excluded assets dealt with in one year are deemed consequential for assessments in another year. en-us Fri, 03 Jul 2015 18:02:47 +0530 Wed, 05 Nov 2025 15:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19866 Section 11 sets a two year limitation for assessments and reassessments under section 10, with a specific two year window for fresh assessments following an order under section 18 received by the Principal Commissioner or Commissioner. Assessments made to give effect to findings or directions in orders under sections 15, 18, 19 or 22, or in court orders not by way of appeal, fall outside the general limitation and may be completed, subject to subsection (2), within two years from the end of the financial year in which such order is received. Exclusions apply for time spent reopening, court stays, and specified information exchange delays; short remaining periods are extended to a procedural minimum. Excluded assets dealt with in one year are deemed consequential for assessments in another year. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:02:47 +0530 https://www.taxtmi.com/acts?id=19866