Quiz / For CA Final
Time limits
The time limits in the assessment, appeals and revision chapters are among the most examined and most easily confused parts of the Act. Each question here is taken from the text of the Income-tax Act, 2025 as amended by the Finance Act, 2026, and the wrong options are other genuine time limits from the same chapters. Watch whether a limit runs from a date, from the end of a month, a quarter or a financial year.
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Chapter XVI · Sections 268 to 296 · Medium
Time Limits: Assessment Procedure
Scrutiny notices, intimations, special audit, the Dispute Resolution Panel, reassessment, completion of assessment, rectification and block assessment, as amended by the Finance Act, 2026.
28 questions
Chapter XVIII · Sections 358 to 378 · Medium
Time Limits: Appeals and Revision
Filing deadlines and disposal periods for appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals), the Appellate Tribunal and the High Court, Tribunal stays and rectification, and revision under sections 377 and 378.
23 questions
Chapter XVIII-D · Section 379 and Rules 196 to 199 · Medium
Dispute Resolution Committee: Time Limits and Conditions
When the Dispute Resolution Committee is available, the monetary limits and exclusions, its constitution, the application, and the time the Assessing Officer has to give effect to its order.
10 questions
Sources: Income-tax Act, 2025 (Gazette of India, 21 August 2025), sections 268 to 296 and 356 to 379, as amended by the Finance Act, 2026, which substituted sections 275(4) and (14), 280(1)(c), 283, 286(2) and 296(1); and rules 196 to 199 of the Income-tax Rules, 2026 for the Dispute Resolution Committee. Questions and options are shuffled on every attempt.