CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Under the Income-tax Act, 2025, what is the time limit for sending an intimation after processing a return under section 270(1)?
An intimation on processing must be sent within nine months from the end of the financial year in which the return is made. The limit runs from the financial year end, not the filing date. The three-month limit relates to scrutiny notices.
- ANine months from the end of the financial year in which the return is madeCorrect
- BTwelve months from the end of the financial year in which the return is made
- CNine months from the date on which the return is made
- DThree months from the end of the financial year in which the return is furnished
Explanation
Section 270(4) bars an intimation after nine months from the end of the financial year in which the return is made. The twelve-month and from-the-date options misstate the period or the base. Three months from the end of the financial year is the limit for a scrutiny notice under section 270(8), not for an intimation.
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