Statute of limitations

A statute of limitations sets the outer time limit for initiating a legal action. After this deadline passes, the authority or individual can no longer begin the proceeding. In the context of taxation, these rules define how long the tax department may re-examine past filings, issue fresh notices, or recover outstanding dues. They also specify the time available to taxpayers for filing appeals.

Example: If the tax authority has a three-year window to revisit an income-tax return and you submitted your return for FY 2021–22 in July 2022, the file may be reopened only until March 31, 2026. Any attempt to act on it after that date would fall outside the permitted time frame.