Limitation under US Income tax laws
You think Indian Laws are draconian? Look at the US provisions.
Normally IRS has three years:
The Federal Statute of limitation runs for three years after the return is filed. If there is more than 25% understatement of gross income, the IRS gets another three years.
Sometimes, it is forever for the IRS:
If a return is not filed or a fraudulent return is filed, this is the tax equivalent of murder and the statute of limitations never runs out. The IRS has no time limit.
A leading US tax lawyer advises, “If you file electronically, keep all the electronic data, plus a hard copy of your return. (Incidentally, I do not advise clients to file electronically until the tax law mandates it.)”
The poor backward Americans!