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Period of Limitations under Income-tax Act

Time Limit for completion of Assessment u/s. 143 or 144 of the Income-tax Act, 1961:

AY 2016-17  -  withing 21 months from the end of Assessment Year i.e. 31.12.2018
AY 2017-18  -  withing 21 months from the end of Assessment Year i.e. 31.12.2019
AY 2018-19  -  withing 18 months from the end of Assessment Year i.e. 30.09.2020
AY 2019-20  -  withing 12 months from the end of Assessment Year i.e. 31.03.2021


Period of Limitation Table under the Income-tax Act, 1961


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