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CMA Intermediate · Direct and Indirect Taxation · Self-Assessment and Intimation

Meera Textiles filed its return for a tax year in the financial year ending 31 March 2027, within the due date. Counting from the end of that financial year, by when must any intimation under section 270(1) for that return be sent?

The intimation must be sent within nine months from the end of the financial year in which the return is made, as section 270(4) provides. The three-month limit sometimes recalled applies to the scrutiny notice under sub-section (8), not to the processing intimation.

  1. AWithin three months
  2. BWithin six months
  3. CWithin nine monthsCorrect
  4. DWithin twelve months

Explanation

Section 270(4) states that no intimation under sub-section (1) shall be sent after the expiry of nine months from the end of the financial year in which the return is made. The three-month period relates to the notice under sub-section (8) for scrutiny, not to the intimation.

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