A company furnishes its tax year 2026–27 return on 30 September 2027. What is the ordinary latest date to serve a scrutiny notice under section 270(8), assuming no special extension?

Section 270(9) of the Income-tax Act, 2025 bars service of a notice under section 270(8) after three months from the end of the financial year in which the return is furnished. A return furnished on 30 September 2027 falls in the financial year ending 31 March 2028, so the last date is 30 June 2028.