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

Under the Income-tax Act, 2025, an eligible assessee receives a draft order of assessment from the Assessing Officer proposing a prejudicial variation. Within how many days of receipt must the assessee either accept the variation or file objections with the Dispute Resolution Panel and the Assessing Officer?

The eligible assessee has thirty days from receiving the draft order to accept the variation or file objections with the Dispute Resolution Panel and the Assessing Officer, as section 275(2) provides. Other periods such as fifteen, forty-five or sixty days are not prescribed there.

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

Explanation

Section 275(2) gives the eligible assessee thirty days from receipt of the draft order to file acceptance with the Assessing Officer or to file objections with both the Dispute Resolution Panel and the Assessing Officer. The 15, 45 and 60 day periods do not appear in this provision.

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