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CA Final · Direct Tax Laws & International Taxation · Assessment of Various Entities

Mehta & Sons LLP filed its return for the tax year on 20 August 2026. The financial year in which the return was made is 2026-27. Considering section 270 of the Income-tax Act, 2025, by which date can an intimation under sub-section (1) be sent, and by which date can a notice requiring attendance or evidence under sub-section (8) be served?

The intimation can be sent up to nine months from the end of the financial year of filing, which is 31 December 2027. The scrutiny notice can be served up to three months from that year end, which is 30 June 2027. Both periods run from 31 March 2027.

  1. AIntimation by 31 December 2027; notice by 30 June 2027Correct
  2. BIntimation by 31 December 2027; notice by 31 March 2028
  3. CIntimation by 31 March 2028; notice by 30 June 2027
  4. DIntimation by 30 June 2027; notice by 31 December 2027

Explanation

The financial year of filing ends 31 March 2027. The intimation is barred after nine months from that date, so the last date is 31 December 2027. The scrutiny notice is barred after three months from that date, so the last date is 30 June 2027. Option B wrongly applies a nine-month period measured from a different date, and option D swaps the periods.

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