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CS Executive · Tax Laws and Practice · Procedural Compliance under Income Tax

Under the Income-tax Act, 2025 (applicable from the June 2027 session), within what period must an assessee apply to the Competent Authority for revision of an order under section 378, counted from the date the order was communicated to him or the date he otherwise came to know of it, whichever is earlier?

The application for revision must be made within one year from the date the order was communicated to the assessee or the date he otherwise came to know of it, whichever is earlier. The Competent Authority may condone delay if sufficient cause is shown.

  1. AThirty days
  2. BSixty days
  3. COne yearCorrect
  4. DFour years

Explanation

Section 378(3) provides that the application for revision must be made within one year from the date of communication of the order or the date the assessee otherwise came to know of it, whichever is earlier. Thirty days and sixty days are appeal-style periods and are not the period in this provision. Four years is the outer limit for rectification, not revision.

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