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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 who receives a draft order of assessment from the Assessing Officer must either accept the variations or file objections within what period of receiving the draft order?

The eligible assessee has thirty days from receipt of the draft order to either accept the variations before the Assessing Officer or file objections with the Dispute Resolution Panel and the Assessing Officer. This is the time limit laid down in section 275(2).

  1. A15 days
  2. B30 daysCorrect
  3. C45 days
  4. D60 days

Explanation

Section 275(2) requires the eligible assessee to file acceptance with the Assessing Officer, or file objections with the Dispute Resolution Panel and the Assessing Officer, within thirty days of receipt of the draft order. The 15, 45 and 60 day periods are not what the section provides.

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