MCQ on limitation by time in Income Tax Act, 1961

Within what timeframe should a taxpayer file a return of loss?

When should a representative assessee file a return of income?

How long can authorised officers retain books of account or other documents seized under section 132(1) without approval?

After the expiry of a provisional attachment order made under section 132(9B), how long should it remain in force?

Within what timeframe should a reference to a valuation officer to estimate the fair market value of property be made?

How long can income-tax authorities retain impounded books of account or documents without approval?

When can a taxpayer file a belated return of income?

When should various entities, including research associations, news agencies, and educational institutions, file their returns of income?

When should a university, college, or other institution referred to in section 35(1)(ii) and 35(1)(iii) file its return of income?

For how many days can authorized officers retain books of account or other documents seized under section 132(1) or 132(1A) without approval?