Home › CA Final › taxation › Assessment Procedure › Time limit for Section 143(2) scrutiny notice is:
Time limit for Section 143(2) scrutiny notice is:
A6 months
B3 months from end of FY of filing (per relevant Section)
C1 year
D12 months from filing (per relevant Section) (per relevant Section)
Answer & Solution
Correct answer: B. 3 months from end of FY of filing (per relevant Section)
1. Section 143(2) notice triggers scrutiny.
2. FA 2021 reduced limit to 3 months from end of FY of filing.
3. No notice within this period → return becomes final on 143(1) intimation.
_Source: ICAI BoS CA Final Paper 7, Ch 15 "Assessment Procedure"_
Related questions
Company return verification under Section 140:Section 143(1) intimation status:Show-cause under Section 148A(b) gives:Section 149 extension for escaped income >= Rs. 50 lakhs:Section 154 rectification time limit by AO:Search assessment under Section 158BA applies to:Late return filing under Section 139(1) — Section 234F fee:Section 144B faceless excludes: