survey of income tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 December 2009 I want to know the time limit of survey assessment.

Is it possible to finalise the survey assessment immediately after filing the income tax return of that year inwhich the suvey has done?

Who is the final authority who decide to open the survey case and ask for assessment ?

Thanks

Querist : Anonymous

Querist : Anonymous (Querist)

05 December 2009 Pl send your reply as early as possible

Querist : Anonymous

Querist : Anonymous (Querist)

05 December 2009 It is my first quarry so if I submit the wrong key pl. advice me.

thanks

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 July 2025 Here’s a clear breakdown about **Income Tax Survey and assessment timelines**:

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### 1. **Time limit of survey assessment:**

* Survey itself is **not an assessment** but an activity to collect information and documents.
* The **Assessment Order** arising from a survey has to be passed within the time limit prescribed under the Income Tax Act.
* Usually, the regular **Assessment Time Limit** applies — typically **within 6 months** from the end of the financial year in which the survey was conducted.
* However, if the case is referred to scrutiny, normal scrutiny time limits (usually 1 year or 2 years) may apply.

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### 2. **Can survey assessment be finalized immediately after filing return of that year?**

* No.
* Filing the return doesn’t mean the survey-related assessment can be instantly completed.
* The Assessing Officer will use the survey findings as part of the regular assessment or scrutiny process.
* The AO has to issue a **Notice** and give an opportunity to the assessee before completing assessment.
* Hence, **finalization happens only after due process, within prescribed time limits.**

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### 3. **Who decides to open a survey and order assessment?**

* Survey is ordered by senior Income Tax officers — generally **Director General of Income Tax (DGIT) or Principal Chief Commissioner of Income Tax (PCCIT)** or their authorized officers.
* Survey is authorized under **Section 133A of the Income Tax Act**.
* Final assessment order is passed by the **Assessing Officer (AO)** or the **Commissioner of Income Tax (CIT)** depending on the case.

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### Summary:

| Question | Answer |
| ------------------------------------------------------------------- | ----------------------------------------------------------- |
| Time limit of survey assessment | Within assessment time limits (6 months to 2 years usually) |
| Can survey assessment be finalized immediately after filing return? | No, must follow assessment procedure |
| Who decides to open survey? | DGIT/PCCIT or authorized officers under Section 133A |

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If you want, I can guide you through **how survey process works** step by step. Would you like that?

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