Limitation Periods for Every Indian Tax Notice - Complete Guide (IT + GST)

Every tax notice has an expiry date. If the department issues a notice or passes an order beyond the prescribed limitation period, it is void — regardless of the merits of the case. Yet limitation is one of the most frequently overlooked defenses in tax litigation.

This guide is a single reference for limitation periods across all major income tax and GST notices. Bookmark it. The first thing you should check when any notice arrives is whether it is within time.

Income Tax — Assessment and Reassessment

Section 143(1) — Intimation

Time limit: The intimation must be sent within 9 months from the end of the financial year in which the return was filed.

Example: For a return filed in FY 2024-25 (i.e., for AY 2024-25, filed by 31 July 2024), the intimation must be sent by 31 December 2025.

Key point: This is a processing intimation, not an assessment order. If no intimation is sent within 9 months, the return is deemed to have been accepted as filed.

Section 143(2) — Scrutiny Notice

Time limit: The notice must be served within 3 months from the end of the assessment year in which the return was filed.

Example: For AY 2024-25 (return filed in FY 2024-25), the scrutiny notice must be served by 30 June 2025.

Key point: Service, not issuance, must be within time. If the notice was issued on 29 June but served on 2 July, it is time-barred. Check the date of service, not the date on the notice.

Section 143(3) — Assessment Order

Time limit: The assessment must be completed within 12 months from the end of the assessment year in which the return was filed.

Example: For AY 2024-25, the assessment order must be passed by 31 March 2026.

Key point: Extensions can be granted under Section 153 in specific circumstances (reference to the Transfer Pricing Officer, search cases, etc.), but the extension must be formally recorded.

Section 147/148 — Reassessment (Post-2021 Framework)

The Finance Act 2021 overhauled the reassessment framework. The current time limits under Section 149 are:

Within 3 years from the end of the relevant assessment year: A notice can be issued if the AO has information suggesting income has escaped assessment. No minimum income threshold.

Between 3 and 10 years from the end of the relevant AY: A notice can be issued only if:

• The income escaping assessment amounts to or is likely to amount to Rs. 50 lakhs or more
• The AO has obtained prior approval of the specified authority

Absolute outer limit: No notice can be issued after 10 years from the end of the relevant assessment year.

Section 148A procedure: Before issuing a notice under Section 148, the AO must conduct an inquiry under Section 148A — providing the assessee with the information suggesting escaped income and giving an opportunity to respond. The 148A order and 148 notice must both be within the limitation period.

Example: For AY 2020-21 (ended 31 March 2021):

• 3-year window closes: 31 March 2024
• 10-year window (if escaped income >= Rs. 50 lakhs): 31 March 2031
• After 31 March 2031: no reassessment possible

For a detailed guide on responding to 148A notices, see our Section 148A show cause notice response guide.

Section 153A — Assessment in Search Cases

Time limit: The AO can assess or reassess income for 6 assessment years preceding the assessment year in which the search was conducted, plus the year of search.

Extended period (10 years): If incriminating material found during the search relates to an assessment year beyond the 6-year period but within 10 years, the AO can assess those years too — but only to the extent of income represented by the incriminating material.

Completion deadline: The assessment must be completed within 12 months from the end of the financial year in which the last authorization for search was executed.

Section 154 — Rectification

Time limit: Rectification can be made within 4 years from the end of the financial year in which the order sought to be rectified was passed.

Example: An order passed on 15 December 2023 (FY 2023-24) can be rectified until 31 March 2028.

Key point: This applies to both the taxpayer's application for rectification and the AO's suo motu rectification. If the AO rectifies your order beyond 4 years, challenge it as time-barred.

Section 201 — TDS Default

Time limit:

• If TDS statement filed: 2 years from end of FY in which statement was filed
• If TDS statement not filed: 6 years from end of FY in which payment was made

For a complete guide on TDS defaults, see our Section 201 response guide.

Section 263 — Revision by CIT

Time limit: The CIT must pass the revision order within 2 years from the end of the financial year in which the order sought to be revised was passed.

Example: An assessment order passed on 20 January 2024 (FY 2023-24) — the CIT must pass the revision order by 31 March 2026.

Key point: The 2-year period is for passing the order, not for issuing the show cause notice. The show cause notice should be issued well before the limitation date to allow adequate hearing time — but the statute does not prescribe a separate limitation for the show cause notice.

Section 264 — Revision by Commissioner (Assessee's Application)

Time limit: The application must be filed within 1 year from the date of the order sought to be revised.

Key point: Unlike Section 263, this is the assessee's remedy. The Commissioner can condone delay, but rarely does beyond a few months. File promptly.

Section 270A/271 — Penalty

Time limit: Penalty proceedings must be completed within 6 months from the end of the month in which the penalty order is received by the PCIT/CIT.

Key point: The limitation runs from the PCIT's receipt, not the assessee's. However, unreasonable delay in initiating penalty proceedings (even if within limitation) can be challenged on grounds of prejudice.

Section 246A / 253 — Appeals

CIT(Appeals): 30 days from date of receipt of the order ITAT: 60 days from date of communication of the CIT(A) order High Court (Section 260A): 120 days from date of the ITAT order

All three have provisions for condonation of delay. For a detailed guide, see our condonation of delay guide.

GST — Show Cause Notices and Demands

Section 73 — Demand Without Fraud

Time limit: The proper officer must issue the show cause notice at least 3 months before the time limit for passing the order. The order must be passed within 3 years from the due date of filing the annual return for the relevant financial year.

Example: For FY 2022-23 (annual return due date: 31 December 2023), the order must be passed by 31 December 2026, and the SCN must be issued by 30 September 2026.

Section 74 — Demand With Fraud/Suppression

Time limit: The show cause notice must be issued at least 6 months before the time limit for passing the order. The order must be passed within 5 years from the due date of filing the annual return.

Example: For FY 2022-23 (annual return due date: 31 December 2023), the order must be passed by 31 December 2028, and the SCN must be issued by 30 June 2028.

Key point: The department often invokes Section 74 (fraud/suppression) instead of Section 73 to get the extended 5-year period. Challenge the invocation of Section 74 if there is no actual fraud or suppression — mere non-payment or short-payment of tax without intent is covered by Section 73.

Section 61 — Scrutiny of Returns

Time limit: Scrutiny notice must be served within the time limit prescribed under Section 73/74, as applicable.

Section 62 — Assessment of Non-Filers

Time limit: If a registered person fails to file returns, the proper officer can make a best judgment assessment. This must be done within 5 years from the due date of the annual return. However, if the person files the return within 30 days of the assessment order, the assessment order is deemed withdrawn.

Section 63 — Assessment of Unregistered Persons

Time limit: The assessment must be completed within 5 years from the due date of the annual return for the year to which the tax relates. Since the person is unregistered, the "due date" is computed as if they were registered.

Section 73/74 — Interest and Penalty Timelines

Interest under Section 50 runs automatically from the due date of payment. There is no separate limitation for interest — it is computed as part of the Section 73/74 order.

Penalty under Section 73 is payable only if the taxpayer does not pay the demanded amount within 30 days of the order. Under Section 74, penalty of 100% of the tax amount is imposable (reducible to 15% if paid within 30 days of SCN, or 25% if paid within 30 days of the order).

Quick Reference Table

Notice/Order	Provision	Limitation Period
IT — Intimation	143(1)	9 months from end of FY of filing
IT — Scrutiny notice	143(2)	3 months from end of AY
IT — Assessment order	143(3)	12 months from end of AY
IT — Reassessment (< Rs. 50L)	148/149	3 years from end of AY
IT — Reassessment (>= Rs. 50L)	148/149	10 years from end of AY
IT — Search assessment	153A	6 AYs (extendable to 10)
IT — Rectification	154	4 years from end of FY of order
IT — TDS default (statement filed)	201	2 years from end of FY of filing
IT — TDS default (no statement)	201	6 years from end of FY of payment
IT — CIT revision	263	2 years from end of FY of order
IT — Assessee revision	264	1 year from date of order
IT — Penalty	270A/271	6 months from PCIT receipt
IT — Appeal to CIT(A)	246A	30 days from order receipt
IT — Appeal to ITAT	253	60 days from CIT(A) order
IT — Appeal to HC	260A	120 days from ITAT order
GST — Demand (no fraud)	73	3 years from annual return due date
GST — Demand (fraud)	74	5 years from annual return due date
GST — Non-filer assessment	62	5 years from annual return due date

How to Check if a Notice is Time-Barred

Follow this sequence:

Step 1: Identify the assessment year or financial year the notice relates to.

Step 2: Determine the applicable provision (which section is invoked in the notice).

Step 3: Calculate the limitation deadline using the table above.

Step 4: Compare the limitation deadline with:

• For notices: the date of service (not the date on the notice)
• For orders: the date the order was passed (the date signed by the officer)

Step 5: If the notice/order is beyond the limitation period, raise it as a preliminary objection in your response. A time-barred notice is a nullity and the proceedings must be dropped.

Important: Check for any extensions. The government has issued multiple notifications extending limitation periods — particularly during COVID-19 (TOLA 2020, CBDT/CBIC notifications). The extended deadlines may apply to specific assessment years. Always verify the applicable notifications for the relevant period.

COVID-19 Extensions

The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) extended various deadlines:

• Actions due between 20 March 2020 and 31 March 2021 were extended to 30 June 2021 (later further extended)
• The Supreme Court in Union of India v. Ashish Agarwal (2022) directed that reassessment notices issued under the old Section 148 be treated as show cause notices under Section 148A
• CBIC issued multiple notifications extending GST return filing deadlines and annual return due dates

For assessment years affected by TOLA, recalculate the limitation period accounting for the extension. This is particularly relevant for reassessment notices for AY 2013-14 through AY 2017-18.

Practical Tips

Always raise limitation as the first ground in your response. If the notice is time-barred, the merits are irrelevant. Even if you address the merits (without prejudice), a clear limitation argument can dispose of the case at the threshold.

Preserve proof of the date of service. The date you received the notice determines whether it is within time. If served by post, the date of receipt (not the date of dispatch) is relevant. If served through the e-filing portal, the date it appeared in your account is the service date.

Do not respond to a time-barred notice on merits without raising limitation. This can be construed as waiver or acquiescence. Always take the preliminary objection.

Check for multiple notices. Sometimes the department issues a fresh notice after the first one is challenged as time-barred. If the fresh notice is also beyond limitation, challenge it again — the limitation clock does not restart with a new notice.

How TaxNoticeAI Helps

TaxNoticeAI automatically checks limitation when you upload a notice. The system extracts the assessment year, the section invoked, and the date of the notice, then calculates whether it falls within the prescribed time limit — accounting for COVID-19 extensions and TOLA provisions.

If the notice appears to be time-barred, the system flags it prominently and includes the limitation argument as the first ground in the draft response. This ensures that the strongest procedural defense is never overlooked.

Check if your notice is within limitation — upload now