time barring for a.y 2017-18

Sending intimation under section 143(1) ............. Before expiry of 1 year from end of financial year in which return is made

Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment u/s. 143(2)(ii)  ..........   Before expiry of 6 months from end of financial year in which return is furnished