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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XIV PROCEDURE FOR ASSESSMENT This

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Section 147 - Income escaping assessment - Income-tax Act, 1961

Extract

  1. 94/2022 - Dated: 10-8-2022 - Income Tax - Income-tax (24th Amendment) Rules, 2022
  2. 18/2022 - Dated: 29-3-2022 - Income Tax - e-Assessment of Income Escaping Assessment Scheme, 2022
  3. 137/2021 - Dated: 13-12-2021 - Income Tax - e-Verification Scheme, 2021
  4. 4/2017 - Dated: 3-4-2017 - Income Tax - Procedure, Formats and Standards for ensuring secured transmission of electronic communication - introduction of E-Proceeding for communication between the Income Tax Department and Assessee- reg.
  5. S.O.1178 - Dated: 11-2-1982 - Income Tax - CBDT directs that the Income-tax Officer, making the reassessment or recomputation under section 147 of the said Act, shall not issue a notice under section 148 of the said Act
  1. FINANCE ACT, 2012
  2. Section 92E - Report from an accountant to be furnished by persons entering into international transaction - Income-tax Act, 1961
  3. Section 92CA - Reference to Transfer Pricing Officer - Income-tax Act, 1961
  4. Section 92C - Computation of arms length price - Income-tax Act, 1961
  5. Section 9 - Income deemed to accrue or arise in India - Income-tax Act, 1961
  6. Section 270AA - Immunity from imposition of penalty, etc. - Income-tax Act, 1961
  7. Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961
  8. Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961
  9. Section 246 - Appealable orders before Joint Commissioner (Appeals) - Income-tax Act, 1961
  10. Section 245A - Definitions - Income-tax Act, 1961
  11. Section 244A - Interest on refunds - Income-tax Act, 1961
  12. Section 234D - Interest on excess refund - Income-tax Act, 1961
  13. Section 234B - Interest for defaults in payment of advance tax - Income-tax Act, 1961
  14. Section 234A - Interest for defaults in furnishing return of income - Income-tax Act, 1961
  15. Section 215 - Interest payable by assessee - Income-tax Act, 1961
  16. Section 214 - Interest payable by Government - Income-tax Act, 1961
  17. Section 159 - Legal representatives - Income-tax Act, 1961
  18. Section 158BB - Computation of undisclosed income of the block period - Income-tax Act, 1961
  19. Section 155 - Other amendments - Income-tax Act, 1961
  20. Section 153C - Assessment of income of any other person - Income-tax Act, 1961
  21. Section 153A - Assessment in case of search or requisition - Income-tax Act, 1961
  22. Section 153 - Time limit for completion of assessment, reassessment and recomputation. - Income-tax Act, 1961
  23. Section 152 - Other provisions - Income-tax Act, 1961
  24. Section 151A - Faceless assessment of income escaping assessment - Income-tax Act, 1961
  25. Section 151 - Sanction for issue of notice - Income-tax Act, 1961
  26. Section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. - Income-tax Act, 1961
  27. Section 14A - Expenditure incurred in relation to income not includible in total income - Income-tax Act, 1961
  28. Section 149 - Time limit for notice - Income-tax Act, 1961
  29. Section 148 - Issue of notice where income has escaped assessment - Income-tax Act, 1961
  30. Section 144B - Faceless assessment - Income-tax Act, 1961
  31. Section 143 - Assessment - Income-tax Act, 1961
  32. Section 142 - Inquiry before assessment - Income-tax Act, 1961
  33. Section 139 - Return of income - Income-tax Act, 1961
  34. Section 133C - Power to call for information by prescribed income-tax authority. - Income-tax Act, 1961
  35. Section 132 - Search and seizure - Income-tax Act, 1961
  36. Section 12A - Conditions for applicability of sections 11 and 12 - Income-tax Act, 1961
  37. Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961
  38. Section 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies - Income-tax Act, 1961
  39. Rule 6F - Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions - Income-tax Rules, 1962
  40. Rule 11UF - Manner of furnishing undertaking under rule 11UE. - Income-tax Rules, 1962
  41. Para 3 - Scope of the Scheme - e-Assessment of Income Escaping Assessment Scheme, 2022
  42. Para 2 - Definitions - e-Verification Scheme, 2021
  43. Note:- Navigating the Bounds of Tax Law: Supreme Court's Verdict on Section 153-C Assessments
  44. Note:- A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions
  45. Note:- Assessing Penalties for non-filing of ITR: A Deep Dive into Section 271F of the Income Tax Act
  46. Note:- Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)
  47. Note:- Validity of Notices / orders without DIN. The Critical Role of Procedural Compliance in Tax Administration: Analysis of a Supreme Court Stay
  48. Note:- Doctrine of Merger in Income Tax Assessment: An Analysis of ITAT Chennai's Recent Judgment
  49. Note:- Landmark Income Tax Reassessment Case
  50. Manual - Interest on refunds - Section 244A
  51. Manual - Appealable orders before Joint Commissioner (Appeals) - Section 246
  52. Manual - Appeal to CIT(A) – Appealable orders before Commissioner - Section 246A
  53. Manual - Time Limit for Re-computation of income/amendment of order of the past years in certain cases – Section 155
  54. Manual - Immunity from imposition of penalty and initiation of proceeding u/s 276C or 276CC - Section 270AA
  55. Manual - Revision of orders prejudicial to revenue - Section 263
  56. Manual - Appeals to the Appellate Tribunal - Section 253
  57. Manual - Interest for default in payment of Advance Tax- Section 234B
  58. Manual - Change in constitution of firm - Section 187
  59. Manual - Dispute Resolution Panel(DRP) - Section 144C
  60. Manual - Mandatory & Penal Interest - Section 234A
  61. Manual - Time limit for completion of assessment, reassessment and re-computation - Section 153
  62. Manual - Important aspect related to Assessment - Section 152
  63. Manual - Sanctions for issue of notice u/s 148 &148A - Section 151
  64. Manual - Assessment or Reassessment of Incomes escaping assessment - Section 147
  65. Manual - Conditions for applicability of sections 11 & 12 - Section 12A
  66. Manual - Faceless Assessment of income escaping assessment – Section 151A
  67. Manual - Faceless assessment (Assessment procedure) – Section 144B

 

 

 

 

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