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

Under section 275 of the Income-tax Act, 2025, an eligible assessee receives a draft order of assessment from the Assessing Officer on 12 August. Within what period must the assessee either file acceptance of the variations or file objections with the Dispute Resolution Panel and the Assessing Officer?

The eligible assessee has thirty days from receipt of the draft order to file acceptance with the Assessing Officer or file objections with both the Dispute Resolution Panel and the Assessing Officer. The nine-month period applies to the panel's directions, not to the assessee's filing.

  1. AWithin fifteen days of receipt of the draft order
  2. BWithin thirty days of receipt of the draft orderCorrect
  3. CWithin sixty days of receipt of the draft order
  4. DWithin nine months from the end of the month of receipt

Explanation

Section 275(2) gives the eligible assessee thirty days from receipt of the draft order to accept the variations or to file objections with the DRP and the AO. Nine months is the outer limit for the DRP to issue directions under sub-section (13), not the assessee's filing period.

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