TMI BlogTime limit for completion of assessment u/s 153A - Section 153BX X X X Extracts X X X X X X X X Extracts X X X X ..... 01.04.2018 21 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed 33 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed In FY 2018-19 18 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed 30 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed In FY 2019-20 onwards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In FY 2018-19 18 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed 30 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed In FY 2019-20 onwards 12 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed 24 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the application is received by the Principal Commissioner or Commissioner under sub-section (3) of section 245R ; the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance ruling pronounced by it is received by the Principal Commissioner or Commissioner under sub-section (7) of section 245R the period commencing from the date of annulment of a proceeding or order of assessment or reassessment referred to in sub-section (2) of section 153A , till the date of the receipt of the order setting aside the order of such annulment, by the Principal Commissioner or Commissioner the period commen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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