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

The draft order of assessment for a non-resident (not a company) is forwarded to it on 12 August 2026. The assessee files objections in time. Under section 275(13) of the Income-tax Act, 2025, by which date can the Dispute Resolution Panel issue its directions?

The last date is 31 May 2027. Section 275(13) allows nine months from the end of the month in which the draft order is forwarded. The month of August 2026 ends on 31 August 2026, and adding nine months gives 31 May 2027.

  1. A31 May 2027Correct
  2. B31 August 2027
  3. C30 April 2027
  4. D12 May 2027

Explanation

Directions cannot be issued after nine months from the end of the month in which the draft order is forwarded. The draft order was forwarded in August 2026, which ends on 31 August 2026. Nine months from that date ends on 31 May 2027. The 31 August 2027 option wrongly adds twelve months, and 30 April 2027 counts only eight months.

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