Submitting Response to Outstanding Tax Demand Notice
November 1, 2018
Specified Diseases Covered under section 80DDB of Income Tax Act
November 1, 2018

Time Limit for Issuing Different Income Tax Notices

Last Update Date : November 01, 2018

A fixed deadline and a flexible scope are a crucial combination to accomplish a task. The Income Tax Department issues various kinds of notices to the taxpayers to make them compliant. As a taxpayer, it is important for you to know when a notice can be served to you and how much time you get to respond to them. Below explained are deadlines for various Income Tax notices served by the Income Tax Department and the time limits given to the taxpayers to respond to these notices.

SECTION ISSUED FOR TIME LIMIT TO SERVE TIME LIMIT TO RESPOND
 

142(1)

Notice to call upon the assessee to file the Return of Income or submit the  documents, taking case under scrutiny This notice can be issued after the end of related Assessment Year. In case the person has not filed the 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.  

Assessee should respond to the notice within the time limit prescribed in the notice.

 

 

 

142(2A)

 

 

Notice for special audit of books of accounts

 

At any stage of proceedings pending before AO, but not after completion of proceedings

Aggregate time period of furnishing reports post extension, if any granted by AO shall not exceed 180 days from the original date of direction recd. by assessee
 

139(9)

Notice in case of wrong ITR form,  mismatch in PAN, etc.  

N.A.

Within 15 days from date of intimation by AO or extended time
 

 

143(1)

 

Notice for preliminary assessment, refund or payable _ Intimation of Processing of Return.

  • Tax department can send this intimation till the expiry of 1 year from the end of the financial year in which the return is filed
  • ITR V- Acknowledgement  shall be deemed as Intimation in case where no sum is payable, refundable and where no adjustment has been made u/s 143(1).
 

If tax is due, assessee is required to pay within 30 days. Also if any rectification is to be filed against the intimation then it should be filed immediately to avoid any further complication

143(1)(a) Notice for incorrect claims which attract adjustments Tax department can send this intimation till the expiry of 1 year from the end of the financial year in which the return is filed

 

30 days from the date of issue of the intimation
 
 

 

143(2)

 

Notice for Scrutiny Assessment.

Before the expiry of 6 months from the end of the financial year in which it is filed Tax payer is required to appear in person or through representative before AO on the date specified in the notice.

In case of e-proceedings he should file a proper response within the time allowed in the notice.

 

 

 

148

 

 

Notice relating to Income Escaping Assessment

  • Income escaped assessment < ₹ 1 Lakh, within 4 years from the end of AY.
  • Income escaped assessment > ₹ 1 Lakh, within 6 years from the end of AY
  • In the income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment then within 6 years from the end of AY
  • In case of the returns filed in response to notice issued under Sec 148 notice, the notice under Sec 143(2) must be served within 6 months from the end of financial year in which return was filed, otherwise assessment/ assessment under Sec 147 shallbe void.
 

Furnish the return within 30 days or within the time specified in the notice.

If assessee demands the AO reasons recorded by him for issue of such notice,  AO is bound to supply in writing, otherwise AO cannot proceed with assessment.

143(3) or 144 Issue of assessment order under section 143(3) or 144
  • Within 21 months from end of the assessment year in which income was first assessable. [Applicable till assessment year 2017-18]
  • Within 18 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2018-19]
  • Within 12 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2019-20 and onwards]

Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months

 

If assessee wish to file an appeal against the order issued u/s 143(3) or 144 he should file it within 30  days from the date of receipt of order under the particular section.
147 Order of assessment/reassessment, under section 147
  • Within 9 months from end of the financial year in which notice under section 148 was served. [if notice is served before 01-04-2019]
  • Within 12 months from end of the financial year in which notice under section 148 was served. [if notice is served on or after 01-04-2019]

Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months.

 

If assessee wish to file an appeal against the order issued u/s 143(3) read with section 147, should file it within 30 days from the date of receipt of order under the particular section.
 

 

154

 

 

Rectification of mistake apparent from record.

No order of rectification shall be passed after expiry of 4 years from the end of the FY in which the order sought to be amended was 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

 

If assessee wish to file an appeal against the order issued u/s 154 he should file it within 30 days from the date of receipt of order under the particular section.

156 Demand Notice N.A. Outstanding demand to be paid within 30 days
 

245

Notice for outstanding demand relating to previous assessment year  

N.A.

Outstanding demand to be paid within 30 days
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Lost time is never found again and once you miss the deadline to respond to an Income Tax notice you may invite trouble and hefty penalties. To avoid penalties and appropriately respond to tax notices in time, reach out to our in-house team of tax experts at H&R Block, India.

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