| Nature of Compliance | Limitation of Time | Due Date – Non-TP | Due Date – TP |
|---|---|---|---|
| Passing assessment order u/s 143 or 144 | AY 17-18 or before Within 21 months from end of RAY in which income was first assessable [Applicable for assessment year 2017-18 or before] | FY 2016-17 – on or before 31 Dec 2019 | FY 2016-17 – on or before 31 Dec 2020 |
| AY 18-19 Within 18 months from end of RAY in which income was first assessable | FY 2017-18 – on or before 30 Sep 2020 | FY 2017-18 – on or before 30 Sep 2021 | |
| AY 19-20 onwards Within 12 months from end of RAY in which income was first assessable | FY 2018-19 – on or before 31 Mar 2021 | FY 2018-19 – on or before 31 Mar 2022 | |
| Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months | |||
| Making assessment / reassessment, etc., u/s 147 | If notice is served before 01-04-2019 Within 9 months from end of FY in which notice u/s 148 was served | ||
| If notice is served on or after 01-04-2019 Within 12 months from end of FY in which notice u/s 148 was served | |||
| Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months |