Periods of Limitation

PERIODS OF LIMITATION
Section	Nature of compliance	Limitation of time	Relevant Rule
10(23C)	Making an order accepting/rejecting application made under first proviso for grant of exemption under sub-clause (iv)/(v)/(vi)/(via)	Within 12 months from end of month in which application was received
	Making application under fourteenth proviso to section 10(23C) to designated authority by educational/medical institutions, etc., referred to in section 10(23C)(iv)/(v)/(vi)/(via)	On or before 30th September of relevant assessment year
10A(8)	Furnishing declaration by assessee in respect of industrial undertaking in any free trade zone for not availing tax holiday under section 10A	Before due date for furnishing return of income under section 139(1)
10B(8)	Furnishing declaration by assessee in respect of 100 per cent export-oriented undertaking for not availing tax holiday under section 10B	Before due date for furnishing return of income under section 139(1)
10C(6)	Furnishing declaration by assessee in respect of certain industrial undertakings in North Eastern Region for not availing tax holiday under section 10C	Before due date for furnishing return of income under section 139(1)
12A(1)(aa)	Filing application for registration of trust or institution for purposes of section 11	Application on or after 1-6-2007 shall be made in the prescribed form and in the prescribed manner and the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made.
12AA	Passing an order granting or refusing registration of trust	Within 6 months from the end of the month in which application u/s 12A(1)(aa) is received
35	Order accepting/rejecting application made under first proviso to section 35(1) for grant of approval under section 35(1)(ii)/(iii)	Within 12 months from end of month in which such application was received
44AB	Getting accounts audited by accountant and furnishing report	Due date for furnishing the return of income under section 139(1)	6G
80QQB	Receiving or bringing into India in convertible foreign exchange, income by way of royalty or copyright fees, earned outside India	Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf
80RRB	Receiving or bringing into India in convertible foreign exchange, income by way of royalty on patents, earned outside India	Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf
92CA(3A)	Passing of order u/s 92CA(3) by Transfer Pricing Officer	At least sixty days before the period of limitation referred to in section 153 or section 153B, as the case may be, for making the order of assessment or reassessment or recomputation, or fresh assessment, expires.
92CD(1)	Submission of modified return in accordance with and limited to advance pricing agreement (applicable from 1-7-2012)	Within 3 months from the end of the month in which advance price agreement was entered
92CD(5)(a)	Passing assessment/reassessment/recomputation order under section 92CD(3) in respect of modified return (applicable from 1-7-2012)	Within 1 year from the end of the financial year in which modified return is furnished
92D	Furnishing information/documents required by revenue authorities	Within a period of 30 days from the date of receipt of a notice issued in this regard, and such period may be extended by a further period not exceeding 30 days	10D
92E	Furnishing report of accountant	30th November of relevant assessment year	10E
115-O(3)	Deposit of tax on distributed profits of domestic companies	Within 14 days from date of declaration, distribution or payment of dividends whichever is earlier
115QA(3) (from 1-6-2013)	Deposit of tax to credit of Government in case of distributed income of domestic company for buy-back of shares	Within 14 days from date of payment of any consideration to the shareholder on buy-back of shares
115R(3)	Deposit of tax on distributed income of UTI/Mutual Fund	Within 14 days from the date of distribution or payment of income, whichever is earlier
115R(3A)	Furnishing statement in prescribed form to prescribed income-tax authority giving details of income distributed to unit holders, tax paid thereon, etc.	On or before 15th September in each year	12B
115TA(2) (from 1-6-2013)	Deposit of tax to credit of Government in case of income distributed by securitization trust	Within 14 days from date of distribution or payment of such income, whichever is earlier
115TA(3) (from 1-6-2013)	Person responsible for making payment of income distributed by securitisation trust to furnish to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner giving details of amount of income distributed to investors during the previous year, the tax paid thereon and other relevant prescribed details	On or before 15th September in each year
115U(2)	Person responsible for making payment of income on behalf of venture capital company/fund and venture capital company/fund to furnish to person receiving such income and to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner, giving details of nature of income paid during the previous year and such other relevant details as may be prescribed	30th November of financial year following previous year during which such income is distributed	12C
115VP	Opting for Tonnage Tax System (TTS)	Between 1-10-2004 and 31-12-2004	11P
	-  Existing qualifying company
	- Company incorporated after 1-1-2005 and being a qualifying company	Within 3 months of incorporation
	-  Existing company which becomes a qualifying company after 1-1-2005	Within 3 months of it becoming a qualifying company
115VP(4)	Joint Commissioner passing order under sub-section (4) of section 115VP	Within one month from end of month in which application under section 115VP(1) was received
115WD(1)1	Filing return of fringe benefits
	-  by company/person whose accounts are to be audited	On or before 30th September of relevant assessment year
	-  by other employers	On or before 31st July of relevant assessment year
115WE(1)1	Sending intimation u/s 115WE(1)	Before expiry of 1 year from end of financial year in which return is made
115WE(2)1	Notice for scrutiny assessment	Before the expiry of 6 months from the end of financial year in which return is furnished
124(3)	Challenging Assessing Officer's jurisdiction	Where a return is made under section 139(1), before expiry of 1 month from the date on which a notice under section 142(1) or 143(2) is served or before the completion of assessment, whichever is earlier
		Where no return is made before the expiry of time allowed by notice under section 142(1) or under section 148 for making the return or under section 144 for showing cause why best judgment assessment should not be made, whichever is earlier
131(3)	Retention of impounded books or documents by Assessing Officer/Assistant Director without obtaining approval of Chief Commissioner/Director General/Commissioner/Director	Not more than 15 days (exclusive of holidays)
132(8)	Retaining books of account or other documents seized under section 132(1) or 132(1A) by authorised officer without approval of Chief Commissioner/Commissioner/Director General or Director	Not more than 180 days [30 days from the date of assessment order under section 153A or section 158BC(c)]
132(8A)	Period for which order passed under section 132(3) to remain in force	60 days from date of order
132(9A)	Handing over of books, etc., to ITO having jurisdiction	60 days from date on which last of authorisations for search was executed
132B(1)	Release of assets seized after recovery of existing liability	Within 120 days from date on which last of the authorisations/requisitions under section 132/132A was executed
132B(1), first proviso	Making application to Assessing Officer for release of asset explaining nature and source of acquisition of asset	Within 30 days from end of the month in which asset was seized
133A(3)	Retention by income-tax authority of impounded books of account, documents without approval of Chief Commissioner/Director General	Not more than 10 days (exclusive of holidays)
139(1)	(a) Filing of return by any company other than covered in (c) below	September 30 of the assessment year	12
	(b) Filing return of income by any non-corporate assessee other than covered in (c) below :
	(i)  in the case where accounts are to be audited or where accounts of the firm in which assessee is a working partner are required to be audited	September 30 of relevant assessment year	12
	(ii)  in the case of a co-operative society	September 30 of relevant assessment year	12
	(iii)  in other cases	July 31 of relevant assessment year	12
	(c) Filing of return where an assessee (corporate/non-corporate) is required to furnish a report in Form No. 3CEB under section 92E	November 30 of the assessment year	12
139(3)	Filing of return of loss	Within the time allowed under section 139(1)
139(4)	Filing belated return of income	Within 1 year from the end of the relevant assessment year or before completion of assessment, whichever is earlier
139(4A)	Filing return by every person receiving income in respect of which he is assessable as a representative assessee from property held under trust/legal obligation wholly or partly for charitable or religious purposes, etc., if total income exceeds maximum amount not chargeable to tax	Within time allowed under section 139(1)
139(4B)	Filing of return by every political party by its chief executive officer	Within time allowed under section 139(1)
139(4C)	Filing return by every (a) research association referred to in section 10(21), (b) news agency referred to in section 10(22B), (c) association or institution referred to in section 10(23A), (d) institution referred to in section 10(23B), (e) fund/institution/trust/university/other educational institution/medical institution referred to in sub-clause (iiiad), (iiiae), (iv), (v), (vi) or (via) of section 10(23C), (f) trade union/association referred to in sub-clause (a) or (b) of section 10(24), (g) any body/trust/authority referred to in section 10(46) and (h) infrastructure debt fund referred to in section 10(47), if the total income without giving effect to the provisions of section 10 exceeds the maximum amount not chargeable to tax.	Within time allowed under section 139(1)
139(4D)	Filing return by every university, college or other institution referred to in section 35(1)(ii) and 35(1)(iii) which is not required to furnish return of income or loss under any other provisions	Within time allowed under section 139(1)
139(5)	Filing revised return	Within 1 year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier
139(9)	Rectifying defect in return of income	Within 15 days from date of intimation by Assessing Officer or extended time
139A	Filing application for allotment of permanent account number	See rule 114(3)	114
140A(1)	(i)  Payment of income-tax on self-assessment	Before furnishing return of income
	(ii)  Payment of interest on tax due for filing belated return or default or delay in payment of advance tax	Before furnishing return of income
142(1)(i)	Where a person has not made a return of income before the end of the relevant assessment year, the Assessing Officer may serve a notice requiring him to furnish return of income.	After the end of relevant assessment year
	Notice referred to above served after the end of the relevant assessment year commencing on or after 1st April, 1990 shall be deemed to be a notice served in accordance with the provisions of the Act.
143(1)	Sending intimation under section 143(1)	Before expiry of 1 year from end of financial year in which return is made
143(2)(ii)	Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment	Before expiry of 6 months from end of financial year in which return is furnished
144BA(2)	Furnishing objection by assessee to notice of invoking GAAR provisions by Commissioner (applicable from 1-4-2016)	Within such period (but not exceeding 60 days) as specified in the notice
144BA(13)	Issuing direction by Approving Penal under section 144BA(6) in respect of the declaration of an agreement as an impermissible avoidance arrangement under Chapter X-A (applicable from 1-4-2016)	Within 6 months from the end of the month in which the reference under section 144BA(4) was received from the Commissioner
144C(2)	Filing of response by eligible assessee by (a) acceptance of variations to Assessing Officer, or (b) filing his objections, if any, to such variation with the Dispute Resolution Panel and the Assessing Officer	Within 30 days of receipt by assessee of draft order
144C(4)	Passing of assessment order under section 144C(3)	Within one month from end of month in which acceptance is received or period of filing objections under section 144C(2) expires
144C(12)	Issue of directions under section 144C(5)	Within 9 months from end of month in which draft order is forwarded to eligible assessee
144C(13)	Completion of assessment on receipt of directions issued under section 144C(5)	Within one month from end of month in which such direction is received
147	Reassessment where assessment has been made under section 143(3) or 147	Within 4 years from end of relevant assessment year [unless escapement of income is because of assessee's failure to file return under section 139 or in pursuance of notice under section 142(1) or 148 or to disclose fully and truly all material facts or unless escapement of income is in relation to any asset located outside India]
149(1)	Issuing notice under section 148 in cases subjected to scrutiny by way of assessment under section 143(3) or 147 :
	If the escaped income—
	(i)  is less than Rs. 1,00,000	Within 4 years from end of relevant assessment year
	(ii)  is Rs. 1,00,000 or more	Within 6 years from end of relevant assessment year
	(iii)  is in relation to any asset (including financial interest in any entity) located outside India	Within 16 years from end of relevant assessment year
149(3)	Issuing notice under section 148 to person who has been treated as agent of non-resident under section 163	Within 6 years from end of relevant assessment year
150	Issuing notice under section 148 for assessment/reassessment/recomputation pursuant to any finding or direction in an order passed :	No time limit
	(i)  by any authority in any proceeding under Income-tax Act in appeal/reference/revision
	(ii)  by a court in any proceeding under any other law
153(1)	Passing assessment order under section 143 or 144	Within 2 years1 from end of the assessment year in which income was first assessable.
153(2)	Making assessment/reassessment, etc., under section 147	Within 1 year2 from end of the financial year in which notice under section 148 is served
153(2A)	Making assessment order in pursuance of order under section 250, 254, 263 or 264 setting aside or cancelling assessment	Within 1 year3 from end of the financial year in which order under section 250/254 is received by Chief Commissioner/Commissioner or an order under section 263/264 is passed by Chief Commissioner or Commissioner
153(4)	Making assessment/reassessment relating to any assessment year which has been revised under section 153A(2)	Within one year from the end of the month of revival or period given under section 153 or 153B(1), whichever is later
153B	Passing assessment order under section 153A	Within a period of 2 years1 from end of the financial year in which the last of the authorisations for search/requisition under section 132/132A was executed. This period cannot be less than 1 year from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer
154	Rectifying any mistake apparent from record by income-tax authority referred to in section 116 to—	Within 4 years from end of financial year in which order sought to be amended is passed, or within 6 months from the end of the month in which the application is received by the income-tax authority, whichever is earlier
	(i)  amend any order passed by it
	(ii)  amend any intimation or deemed intimation under section 143(1)
	(iii)  amend any intimation under section 200A(1)
155(1)/(2)	Amending assessment order of partner of firm or member of AOP/BOI for inclusion of correct share from firm/AOP/BOI	Within 4 years from end of financial year in which final order is passed in case of firm/AOP/BOI
155(1A)	Amending assessment order of partner for adjusting income from firm to the extent not deductible under section 40(b)	Within 4 years from end of financial year in which final order was passed in case of the firm
155(4)	Recomputing total income for succeeding year(s) in respect of loss or depreciation recomputed under section 147	Within 4 years from end of financial year in which order under section 147 is passed
155(4A)	Withdrawing investment allowance allowed under section 32A if—
	(a)  asset is sold/transferred within 8 years from end of previous year in which it was acquired	Within 4 years from end of previous year in which sale/transfer took place
	(b)  investment allowance reserve is not utilised for acquiring new asset within 10 years of end of previous year in which asset was acquired	Within 4 years from end of said 10 years
	(c)  reserve is misutilised before expiry of 10 years of end of previous year in which asset was acquired	Within 4 years from end of previous year in which amount is so misutilised
155(5A)	Withdrawing development allowance under section 33A if within 8 years land is sold or reserve is misutilised	Within 4 years from end of previous year in which sale took place or reserve is so misutilised
155(5B)	Recomputing total income where weighted deduction in respect of expenditure on scientific research under section 35(2B) is deemed to have been wrongly allowed	Within 4 years from end of previous year in which period allowed for completion of scientific research programme has expired
155(7)	Recomputing distributable income and additional tax liability under section 104	Within 4 years from end of financial year in which final order was passed
155(7B)	Recomputing deemed capital gains under section 47A	Within 4 years from end of previous year in which capital asset is converted into stock-in-trade or in which parent company/holding company ceases to have 100 per cent shareholding in subsidiary company
155(10A)	Amending order of assessment so as to exclude unadjusted amount of capital gain on long-term capital asset not chargeable under section 54E(1)	Within 4 years from end of financial year in which original assessment is made
155(11)	Amending order of assessment to exclude capital gain not chargeable under section 54H	Within 4 years from end of previous year in which compensation was received
155(11A)	Amending order of assessment so as to allow deduction under section 10A, 10B or 10BA in respect of income received in or brought into India	Within 4 years from end of previous year in which such income is received in, or brought into, India
155(12)	Amending order of assessment to allow deduction under section 80-O	Within 4 years from end of previous year in which income is received or brought into India ; however, the period from 1-4-1988 to 30-9-1991 shall be excluded
155(13)	Amending order of assessment so as to allow deduction u/s 80HHB, 80HHC, 80HHD, 80HHE, 80-O, 80R, 80RR or 80RRA in respect of convertible foreign exchange earnings not brought into India initially but received or brought into India subsequently	Within 4 years from the end of the previous year in which such income is so received in, or brought into India
155(14)	Amending order of assessment/intimation under section 143(1) to give credit for tax deducted/collected not given earlier on ground that tax deduction/collection certificate was not filed with return	Relevant tax deduction/collection certificate should be produced before Assessing Officer within 2 years from the end of assessment year in which income is assessable.
155(15)	Amending order of assessment so as to compute capital gain by taking the full value of consideration to be the value adopted/assessed by stamp duty authorities (section 50C) as revised in appeal/revision/reference	Within 4 years from the end of the previous year in which the order revising the value was passed in that appeal/revision/reference
155(16)	Amending order of assessment so as to compute capital gain on compulsory acquisition, etc., by taking the full value of consideration to be the compensation/consideration as reduced by any court, tribunal or other authority	Within 4 years from the end of the previous year in which order reducing compensation was passed
155(17)	Amending order of assessment so as to withdraw deduction under section 80RRB allowed earlier where by a subsequent order of the Controller/High Court the patent is revoked or the name of the assessee is excluded from the patents register as patentee in respect of that patent	Within 4 years from the end of the previous year in which order of Controller/High Court was passed
158BE(1)1	Passing order under section 158BC	Within 1 year from the end of the month in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed where the search or requisition took place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month.
158BE(2)1	Completion of block assessment in the case of other person referred to in section 158BD	One year from the end of the month in which the notice under Chapter XIV-B was served on such other person where search or requisition takes place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month.
158BFA(3)1	Passing order imposing penalty under section 158BFA(2)	In a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Chief Commissioner or Commissioner, whichever period expires later.
		In a case where the assessment is the subject-matter of revision under section 263, after the expiry of six months from the end of the month in which such order of revision is passed.
		In any case other than those mentioned above, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.
160(1), Explanation 1	Filing declaration by trustee(s) for converting 'oral trust' into 'trust declared by a duly executed instrument in writing'	Within 3 months from date of declaration of 'oral trust'
172(3)	Return of full amount paid or payable to non-resident owner or charterer of ship towards passenger fares, freight, etc., to be furnished by master of ship to Assessing Officer	Before departure of ship from any port in India, or within 30 days thereafter if permitted by Assessing Officer
172(4A)	Passing order, assessing income and determining tax payable thereon under section 172(4).	Within 9 months from end of financial year in which return under section 172(3) is furnished (by 31-12-2008 where return is furnished before 1-4-2007)
172(7)	Submission of claim by owner or charterer of ship that assessment be made and tax payable by him be determined in accordance with other provisions of the Act	Before expiry of assessment year relevant to previous year in which ship has departed from Indian port
176(3)	Giving notice of discontinuance of business/profession to Assessing Officer	Within 15 days of discontinuance
178(1)	Giving notice of appointment as liquidator to Assessing Officer	Within 30 days of appointment
178(2)	Notifying liquidator as to amount of tax payable by company	Within 3 months from date on which Assessing Officer receives notice of appointment of liquidator
184	Filing certified copy of partnership deed	Along with return of income of the firm
192	Filing return of deduction of tax from contributions paid by the trustees of an approved superannuation fund	Within 2 months from end of financial year	33
194C(7)	Person responsible for paying/ crediting any sum to contractor during course of business of plying, hiring or leasing goods carriages to furnish prescribed particulars to prescribed income-tax authority	Within such time as may be prescribed
197A(2)	Delivering to Chief Commissioner/Commissioner one copy of declaration required to be filed under section 197A(1) or 197A(1A) or 197A(1C)	On or before 7th of month next following month in which declaration is furnished	29C
200(1)	Paying tax deducted at source under sections 192 to 196D	Within time limit as prescribed under rule 30	30
200(3)	Preparation and filing of prescribed statements of tax deducted for periods ending on June 30, September 30, December 31 and March 31	Where deductor is a person other than an office of Government : On or before 15th July, 15th October, 15th January of the financial year in respect of quarter ending 30th June, 30th September and 31st December and in respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which deduction is made	31A Form 24Q/ 26Q/ 27Q
		Where deductor is an office of Government : On or before 31st July, 31st October, 31st January of the financial year in respect of quarter ending 30th June, 30th September and 31st December and in respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which deduction is made
200A	Intimation under section 200A(1)	Within one year from end of financial year in which statement is filed
201(3)	Order deeming a person to be an assessee in default for failure to deduct whole or any part of tax from a person resident in India	Within 2 years from the end of the financial year in which the statement is filed under section 200. In other cases, within 6 years (from 1-4-2010) from the end of the financial year in which payment is made or credit is given.
203	Issuance of certificate of tax deducted at source	Form No. 16 : By 31st May of the financial year immediately following the financial year in which income was paid and tax deducted.	31
		Form No. 16A : On or before 30th July, 30th October, 30th January of the financial year in respect of quarters ending 30th June, 30th September & 31st December of the financial year. For quarter ending 31st March, on or before 30th May of the financial year immediately following the financial year in which deduction is made
203A	Payer to apply to Assessing Officer for allotment of Tax Deduction and Collection Account Number	Within one month from the end of the month in which tax was deducted or collected, as the case may be	114A
203AA	Issuance of TDS Certificate within the prescribed time after the end of the financial year beginning on or after 1-4-2008 by the prescribed income-tax authority or person authorised by such authority.	31st July following financial year during which taxes were deducted or paid (Form No. 26AS)	31AB
206(4)	Rectifying defect in return filed under section 206(2)	Within 15 days from the date of intimation of the defect by Assessing Officer or extended time
206A(1)	Furnishing of prescribed statement in respect of payment of interest to residents without TDS by banking company, co-operative society or public company referred to in proviso to section 194A(3)(i)	On or before 31st July, 31st October, 31st January and 30th June following respective quarter of financial year	31AC, 31ACA
206A(2)	Furnishing of prescribed statement by persons notified by Central Government	Within such time as may be prescribed.
206C(3)	Payment of tax collected from the respective buyers of specified goods under section 206C(1) to the credit of Central Government or as the Board directs	Within time limit as prescribed in rule	37CA
206C(3) (proviso)	Preparation and filing of prescribed statements of tax collected for periods ending on June 30, September 30, December 31 and March 31	On or before 15th July, 15th October, 15th January in respect of first three quarters of the financial year. In respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which collection is made (Form No. 27EQ)	31AA
206C(5)	Person collecting tax under section 206C(1) from respective buyers to give them a certificate in Form 27D about the amount and rate of tax collected, etc.	On or before 30th July, 30th October, 30th January of the financial year in respect of the quarter ending 30th June, 30th September and 31st December of the financial year. For quarter ending 31st March, on or before 30th May of the financial year immediately following the financial year in which collection is made	37D
206C(5) (2nd proviso)	Prescribed income-tax authority or person authorised by such authority to prepare and deliver to buyer/licensee/lessee, a statement in the prescribed form specifying amount of tax collected or paid after the end of each financial year beginning on or after 1-4-2008	31st July following the financial year during which taxes were collected or paid (Form No. 26AS)	31AB
206C(5D)	Rectifying defect in return filed	Within 15 days from the date of intimation of the defect by Assessing Officer or extended time
211(1)	Payment of advance tax in specified instalments :
	(a)  In case of corporate assessees—
	(i)  up to 15 per cent	On or before 15th June
	(ii)  up to 45 per cent	On or before 15th September
	(iii)  up to 75 per cent	On or before 15th December
	(iv)  up to 100 per cent	On or before 15th March
	(b)  In case of other assessees—
	(i)  up to 30 per cent	On or before 15th September
	(ii)  up to 60 per cent	On or before 15th December
	(iii)  up to 100 per cent	On or before 15th March
	Note : Payment of advance tax made on or before 31st March shall be treated as advance tax paid during financial year.
211(2)	Payment of the appropriate part or whole amount of advance tax as demanded under section 210(3) and (4) after the due dates of instalment	On or before each date specified in section 211(1) falling after date of service of demand notice
220(1)	Payment of amount other than advance tax in response to notice under section 156	Within 30 days of service of demand notice or within date extended on request or within shorter period, specified in revenue's interest
239(2)(c)	Making claim for refund	Within 1 year from last day of relevant assessment year
239(2)(d)	Making claim for refund of fringe benefit tax	Within 1 year from the last day of the relevant assessment year
245C(1)	Application for settlement of case to Settlement Commission	At any stage during the pendency of a case before the Assessing Officer
245C(1E)	Application for settlement before Settlement Commission under sub-section (1) where books of account, documents, etc., have been seized	Not before 120 days of seizure
245D(1)	Rejecting/allowing the application for settlement	Within 7 days, notice shall be issued to the applicant to justify admission of his application; within 14 days from the receipt of application, the order pertaining to rejecting/allowing the application shall be made
245D(2B)	Calling report by the Settlement Commission from Commissioner	Within 30 days from the date of receipt of application
245D(2B)	Submission of report by the Commissioner to Settlement Commission	Within 30 days from the date of communication from the Settlement Commission
245D(2C)	Declaring application as invalid by the Settlement Commission	Within 15 days from the date of receipt of report from the Commissioner
245D(3)	Furnishing a report by the Commissioner to the Settlement Commission in the matters covered by the application	Within 90 days from the date of receipt of communication from the Settlement Commission
245D(4A)	Passing order of settlement	Within 18 months from the end of the month in which the application was made, if is application made on or after 1-6-2010 (12 months if application is made between 1-6-2007 and 31-5-2010) (In respect of applications referred to in section 245D(2A) to (2D) : on or before 31-3-2008)
245D(6B)	Passing of order by Settlement Commission to amend any order passed by it in order to rectify any mistake apparent from the record	6 months from the date of the order to be amended
245D(7)	Completion of proceedings where settlement becomes void as provided in section 245D(6)	Within 2 years from the end of the financial year in which the settlement becomes void
245E, proviso	Reopening of completed proceedings by Settlement Commission if an application is made before 1-6-2007	Reopening of proceeding is not possible where period between end of assessment year to which proceeding relates and the date of application for settlement under section 245C exceeds 9 years
245Q(3)	Withdrawing application for advance ruling	Within 30 days from date of application
245R(6)	Pronouncement of advance ruling by authority	Within 6 months of receipt of application
249(2)/(3)	Filing appeal to Commissioner (Appeals)—
	(a)  relating to tax deducted at source under section 195(1)	Within 30 days from date of payment of tax or within extended time
	(b)  relating to any assessment/ penalty	Within 30 days from date of service of demand notice or within extended time
	(c)  in any other case	Within 30 days from date of communication of order or within extended time
250(6A)	Disposal of appeal by Commissioner (Appeals)	One year from end of financial year in which appeal is filed (where it is possible)
253(3)/(5)	Filing appeal to Tribunal	Within 60 days from date on which order sought to be appealed against is communicated or within extended time [30 days in case of appeal against order u/s 158BC(c), in respect of search initiated u/s 132 or requisition made u/s 132A, after 30-6-1995, but before 1-1-1997]
253(3A)	Filing appeal by Commissioner to Tribunal if he objects to any direction issued by Dispute Resolution Panel	Within 60 days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of directions of the Dispute Resolution Panel
253(4)/(5)	Filing memo of cross-objections to Tribunal	Within 30 days of receipt of notice of filing appeal or within extended time
254(2)	Rectification of apparent mistake by Tribunal	Within 4 years from the date of impugned order
254(2A)	Disposal of appeal by Appellate Tribunal filed under sub-section (1)/(2) of section 253	4 years from end of financial year in which appeal is filed (where it is possible).
		Where an order of stay is made in proceedings relating to appeal filed under section 253(1), Tribunal shall dispose of appeal within 180 days from date of such order or within extended time not exceeding 365 days including original period of 180 days, failing which stay order shall stand vacated; this will be so even if delay in disposing of the appeal is not attributable to assessee.
260A	Filing appeal to High Court against order of Tribunal	Within 120 days of date of communication of order1
263(2)	Revising orders prejudicial to revenue by Commissioner	Within 2 years from end of financial year in which order sought to be revised was passed
263(3)	Revision by Commissioner of orders passed pursuant to any finding or direction by Tribunal, National Tax Tribunal, High Court or Supreme Court	No time limit
264(2)	Revision of orders by Commissioner on his own motion (not prejudicial to assessee)	Within 1 year of order sought to be revised
264(3)	Filing revision petition to Commissioner (order not to be prejudicial to assessee)	Within 1 year from date of communication of order sought to be revised or date of his knowledge in respect thereof or within extended time
264(6)	Passing order on revision application made by assessee on or after 1-10-1998	Within 1 year from the end of the financial year in which application is made
275	Imposing penalties under Chapter XXI :
	(a)  in a case where appeal is filed to Commissioner (Appeals)/Tribunal	Before the expiry of financial year in which proceedings which give rise to penalty proceedings are completed, or within 6 months from end of month in which the order of Commissioner (Appeals)/Tribunal is received by the Chief Commissioner/Commissioner, whichever period expires later.
		However, where order is in appeal before Commissioner (Appeals) who passes appellate order on or after 1-6-2003, order imposing penalty shall be passed before expiry of financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner/Commissioner, whichever is later.
	(b)  in a case where relevant assessment or other order is subject- matter of revision under section 263 (or section 264)	Within 6 months from the end of month in which revision order is passed
	(c)  in any other case	Before expiry of financial year in which proceedings (in course of which action for imposition of penalty has been initiated) are completed, or within 6 months from end of month in which penal action is initiated, whichever is later
275(1A)	Imposing/enhancing/reducing/cancelling penalty or dropping penalty proceedings on the basis of revised assessment after giving effect to appellate/court/revision order in a case where relevant order is subject matter of appeal to Commissioner (Appeals)/Tribunal/High Court/Supreme Court or revision and an order imposing or enhancing or reducing or cancelling penalty or dropping proceedings for imposition of penalty is passed before the order of the Commissioner (Appeals)/Tribunal/High Court/Supreme Court is received by the Chief Commissioner/Commissioner or order of revision is passed	Within 6 months from end of the month in which order of Commissioner (Appeals)/Tribunal/ High Court/Supreme Court is received by the Chief Commissioner/Commissioner or order of revision is passed
281B	Provisional attachment of assets of assessee	Attachment shall cease to have effect after expiry of six months (extendable upto 2 years) from date of order
285	Preparation and delivery of statement in prescribed form containing prescribed particulars by non-resident having liaison office in India set up in accordance with guidelines issued by RBI under FEMA, 1999	Within 60 days from end of the financial year	114DA
285B	Furnishing of statement by film producers	Within 30 days from end of financial year or within 30 days from date of completion of film, whichever is earlier
285BA	Filing of Annual Information Return	On or before 31st August immediately following financial year in which transaction is registered or recorded	114E
285BA(4)	Rectifying defect in return filed under section 285BA as required by prescribed income-tax authority	Within 1 month (or such extended time as may be allowed on application) from date of intimation of defect
285BA(5)	Furnishing of return under section 285BA in response to notice from prescribed income-tax authority by person who has failed to furnish return within time	Within period not exceeding 60 days from date of service of notice.
Rule 18 of Appellate Tribunal Rules	Filing of paper book	At least a day before the date of hearing of the appeal along with the proof of service of a copy of the same on the other side at least a week before
Schedule II Part I, Rule 3	Execution of certificate drawn up	Not before 15 days after date of service of notice under rule 2
Schedule II Part I, Rule 14	Filing of application by officer holding the sale relating to recovery from defaulting purchasers	Within 15 days from date of resale
Schedule II Part II, Rule 25(5)	Attachment of growing crop which does not admit of being stored	Not less than 20 days before it is likely to be fit to be cut or gathered
Schedule II Part II, Rule 40	Sale of movable property (other than property, subject to speedy and natural decay and property in relation to which expense of keeping it in custody is likely to exceed its value)	Not before 15 days from date on which copy of sale proclamation was affixed in TRO's office
Schedule II Part III, Rule 55	Sale of immovable property without written consent of defaulter	Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later
Schedule II Part III, Rule 57	Payment of full amount of purchase money on sale of immovable property	Within 15 days from date of sale
Schedule II Part III, Rule 60	Application to set aside sale of immovable property on deposit of specified sum	Within 30 days from date of sale
Schedule II Part III, Rule 61	Application to set aside sale of immovable property on ground of non service of notice or irregularity	Within 30 days from date of sale
Schedule II Part III, Rule 62	Application for setting aside sale on ground that defaulter had no saleable interest	Within 30 days from date of sale
Schedule II Part III, Rule 68B	Sale of immovable property	Within 4 years from end of financial year in which order giving rise to demand, etc., has become conclusive. (See also Division Three)
		In case of re-sale, period shall be extended by one year.
Schedule IV Part A, Rule 13	Appeal by employer against order of Chief Commissioner or Commissioner refusing to recognise or withdrawing recognition from a provident fund	Within 60 days of such order
Schedule IV Part B, Rule 8	Appeal by employer against order of Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a superannuation fund	Within 60 days of such order
Schedule IV Part C, Rule 8	Appeal by employer against order of Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a gratuity fund	Within 60 days of such order

1.   Fringe Benefit Tax is not leviable from assessment year 2010-11.

1.  For the assessment year 2009-10 (or any subsequent year) a reference is made to Transfer Pricing Officer (TPO) at any time (may be before, on or after 1-7-2012), the assessment can be completed by the Assessing Officer within 36 months from the end of the assessment year.

2.  If notice for reassessment under section 148 is served on or after 1-4-2010 and during the course of reassessment or proceedings for fresh assessment, a reference is made to TPO at any time (may be before, on or after 1-7-2012), the assessment can be completed by the Assessing Officer within 2 years from the end of the assessment year.

3.  If order under section 254 is received by the Commissioner on or after 1-4-2010 or where an order under section 263 or 264 is passed by the Commissioner on or after 1-4-2010 and during the course of reassessment or proceedings for fresh assessment, a reference is made to TPO at any time (may be before, on or after 1-7-2012), the assessment can be completed by the Assessing Officer within 2 years from the end of the assessment year.

1.  Where the last of the authorization for search under section 132/132A was executed on or after 1-4-2009 and during the course of assessment/reassessment proceedings (or proceeding referred to in section 153C), a reference is made to TPO at any time (may be before, on or after 1-7-2012), the assessment can be completed by the Assessing Officer within 3 years from the end of the assessment year or 24 months from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later.

1.  Provisions of Chapter XIV-B shall not apply where search is initiated, etc., after 31-5-2003.

1.  High Court can admit an appeal after the expiry of the said period of one hundred and twenty days if it is satisfied that there was sufficient cause for not filing the appeal within the said period.