What is the time limit for making the assessment under section 144 i.e. best judgment assessment?

What is the time limit for making the assessment under section 144 i.e. best judgment assessment? https://www.taxtmi.com/manuals?id=4186 Limitation periods for best judgment assessments vary by assessment year: up to and including 2017-18 - 21 months from end of that assessment year; 2018-19 - 18 months; 2019-20 and onwards - 12 months. A reference to the Transfer Pricing Officer extends the period for assessment by a further 12 months. en-us Mon, 25 Dec 2023 18:42:00 +0530 Fri, 05 Jan 2024 10:49:00 +0530 TaxTMI RSS Generator What is the time limit for making the assessment under section 144 i.e. best judgment assessment? https://www.taxtmi.com/manuals?id=4186 Limitation periods for best judgment assessments vary by assessment year: up to and including 2017-18 - 21 months from end of that assessment year; 2018-19 - 18 months; 2019-20 and onwards - 12 months. A reference to the Transfer Pricing Officer extends the period for assessment by a further 12 months. Manuals Income Tax Mon, 25 Dec 2023 18:42:00 +0530 https://www.taxtmi.com/manuals?id=4186