Under section 322 of the Income-tax Act, 2025, within what period after becoming liquidator of a company being wound up must the liquidator give notice of the appointment to the Assessing Officer?

Section 322(1) of the Income-tax Act, 2025 requires the liquidator to give notice of the appointment to the Assessing Officer within thirty days of becoming liquidator. Three months is the period within which the Assessing Officer, under section 322(2), must notify the liquidator of the amount to be set aside for tax.