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[Section 286]
[Entire Act]
Union of India - Subsection
Section 286(1) in The Income Tax Act, 2025
| Sl. No. | Nature of Proceedings or orders | Date from which time limit for completion is to be calculated | Time limit for completion |
| A | B | C | D |
| 1. | Assessment order under section 270(10) or section 271. | End of the financial year succeeding the relevant tax year for which assessment is made. | One year. |
| 2. | Assessment order under section 270(10) or 271, where an updated return of income is furnished under section 263(6). | End of the financial year in which such updated return was furnished. | One year. |
| 3. | Assessment order under section 270(10) or 271, where return is furnished in consequence of order under section 239(3)(b). | End of the financial year in which such return was furnished. | One year. |
| 4. | Assessment, reassessment or recomputation order under section 279. | End of the financial year in which notice under section 280 was served. | One year. |
| 5. | Fresh assessment order or fresh order under section 166 in pursuance to an order under section 359, or 363, or 377, or 378, setting aside or canceling an assessment order or an order under section 166. | End of the financial year in which order under section 359 or 363 is received by, or order under section 377 or 378 is passed by, the jurisdictional Principal Commissioner or Commissioner. | One year. |
| 6. | Assessment or reassessment which stands revived, as per section 292. | End of the month in which such assessment or reassessment stands revived. | One year. |
| 7. | Assessment required to be made in the hands of partner, in consequence of an assessment made on the firm under section 279. | End of the month in which assessment order in the case of firm is passed. | One year. |
| 8. | Assessment, reassessment recomputation required to be made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order––(i) under section 359 or 363 or or 365(10), 368, or 377 or 378; or(ii) of any Court in a proceeding otherwise than by way of appeal or reference under this Act. | End of the month in which or such order is received, or passed, by the jurisdictional Principal Commissioner or Commissioner. | One year. |
| 9. | Order giving effect to an order under section 359 or 363 or 365(10) or 368 or 377 or 378, otherwise than by making a fresh assessment or reassessment or fresh order under section 166, where––(i) verification of any issue by way of submission of any document by the assessee or any other person is to be carried out; or(ii) an opportunity of being heard is to be given to the assessee. | End of the month in which order under section 359 or 363 or 365(10) or 368 is received, or order under section 377 or 378 is passed, by the jurisdictional Principal Commissioner or Commissioner. | One year. |
| 10. | Order giving effect to an order under section 359 or 363 or 365(10) or 368 or 377 or 378 otherwise than by making a fresh assessment or reassessment or fresh order under section 166. | End of the month in which order under section 359 or 363 or 365(10) or 368 is received by, or order under section 377 or 378 is passed by, the jurisdictional Principal Commissioner or Commissioner. | Six months, extendable to nine months with the approval of authorities as per section 2(62) and (64). |
| 11. | Modification of assessment, reassessment or recomputation to give effect to the order passed read under section 166 with section 377. | End of the month in which such order under section 166 is received by the Assessing Officer. | Two months. |