The notice under section 143(2) must be served within— (A) 12 months from the date of filing of return (B) 12 months from the due date of filing the return under section 139(1) or from the date of filing of return of inc

CS Executive · Tax Laws and Practice · PYQS · June 2016
The notice under section 143(2) must be served within— (A) 12 months from the date of filing of return (B) 12 months from the due date of filing the return under section 139(1) or from the date of filing of return of income (C) 6 months from the end of the financial year in which the return was furnished (D) 6 months from the end of month in which the return was furnished.
(A) 12 months from the date of filing of return
(B) 12 months from the due date of filing the return under section 139(1) or from the date of filing of return of income
(C) 6 months from the end of the financial year in which the return was furnished
(D) 6 months from the end of month in which the return was furnished.

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Income Tax

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