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CMA Final · Direct Tax Laws and International Taxation · Assessment Procedure including Dispute Resolution Process

A draft order was forwarded to an eligible assessee, Meridian Foods Ltd (a foreign company), on 12 June 2026. The Dispute Resolution Panel has received objections. What is the last date by which the Panel may issue its directions under section 275?

The Panel can issue directions up to nine months from the end of the month of forwarding. The draft order was forwarded in June 2026, so the month ends 30 June 2026 and the limit is 31 March 2027.

  1. A31 December 2026
  2. B31 March 2027
  3. C30 June 2027Correct
  4. D31 March 2028

Explanation

Section 275(13) bars directions after nine months from the end of the month in which the draft order is forwarded. The month of forwarding is June 2026, ending 30 June 2026. Adding nine months gives 31 March 2027 as the last day, so the answer is 31 March 2027, not 30 June 2027.

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