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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 on 12 August 2026 and the assessee filed objections. By when, at the latest, can the Dispute Resolution Panel issue its directions under section 275 of the Income-tax Act, 2025?

Directions can be issued up to nine months from the end of the month of forwarding the draft order. The month ends on 31 August 2026, so the last date is 31 May 2027. Counting from the forwarding date itself would be wrong.

  1. A31 May 2027Correct
  2. B12 May 2027
  3. C30 April 2027
  4. D30 June 2027

Explanation

Section 275(13) allows directions up to nine months from the end of the month in which the draft order is forwarded. The draft order was forwarded in August 2026, so the month ends on 31 August 2026. Nine months after that is 31 May 2027. Counting from 12 August gives 12 May 2027, which is the wrong base.

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