https://www.taxtmi.com/manuals?id=4182 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. en-us Mon, 25 Dec 2023 18:39:00 +0530 Fri, 12 Jan 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4182 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. Manuals Income Tax Mon, 25 Dec 2023 18:39:00 +0530 https://www.taxtmi.com/manuals?id=4182