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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 file acceptance or objections?

The eligible assessee must file acceptance of the variations, or objections before the Dispute Resolution Panel and the Assessing Officer, within thirty days of receiving the draft order, as provided in section 275(2). Fifteen, forty-five or sixty days are not the prescribed period.

  1. AFifteen days
  2. BThirty daysCorrect
  3. CForty-five days
  4. DSixty days

Explanation

Section 275(2) requires the eligible assessee to file acceptance with the Assessing Officer, or objections with the Dispute Resolution Panel and the Assessing Officer, within thirty days of receiving the draft order. The other periods are not provided in the section.

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