<s>[INST] What is the time limit for making the assessment under section 144 i.e. best judgment assessment? [/INST] ​​​​​​​As per section​ 15​3, the time limit for making assessment under section 144 is:-
Within 21 months from the end of the assessment year in which the income was first assessable. [For assessment year 2017-18 or before]
18 months from the end of the assessment year in which the income was first assessable. [for assessment year 2018-19]
12 months from the end of the assessment year in which the income was first assessable [Assessment year 2019-20 and onwards]
Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months </s>