Assessment Procedure

Chapters / List

1. Enquiry before Assessment - Notice under section 142(1)

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2. Direction for Special Audit (Audit by department) - Section 142(2A) to (2D)

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3. Reference to Valuation Officer (VO) in certain cases - Section 142A

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4. Consequence of Non-Compliance with a notice issued under section 142(1)(i) or u/s 142(1)(ii) or 143(2) or a direction u/s 142(2A).

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5. Processing of Return (Intimation) - Section 143(1)

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6. Regular/Scrutiny Assessment - Section 143(2)/143(3)

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7. Distinction between notice u/s 142(1) and u/s 143(2)

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8. Best Judgment Assessment - Section 144

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9. Powers of Joint Commission (JC) to issue directions in certain cases - Section 144A

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10. Assessment or Reassessment of Incomes escaping assessment - Section 147

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11. Issue of notice where income has escaped assessment - Section 148 - Upto 31.08.2024

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12. Issue of notice where income has escaped assessment - Section 148 - From 01.09.2024

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13. Conducting inquiry, providing opportunity before issue of notice u/s 148 - Section 148A - Upto 31.08.2024

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14. Procedure before issuance of notice under section 148 - Section 148A - From 01.09.2024

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15. Prior approval for assessment, reassessment or recomputation in certain cases - Section 148B

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16. Time limit for Notice - Section 149

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17. Provision for cases where assessment is in pursuance of an appeal [ Section 150 ]

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18. Sanctions for issue of notice u/s 148 &148A - Section 151

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19. Important aspect related to Assessment - Section 152

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20. Time limit for completion of assessment, reassessment and re-computation - Section 153

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21. Period of limitation to exclude certain period - Explanation 1 to Sec 153

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22. Period of Limitation in certain cases [ Section 153 ]

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23. Deeming provisions of assessment of excluding income for another assessment year or on another person

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24. Period of limitation in case the application before settlement commission is withdrawn u/s 245M(1) - 4th & 5th Proviso to Section 153

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25. Rectification of Mistake - Section 154

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26. Time Limit for Re-computation of income/amendment of order of the past years in certain cases – Section 155

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27. Notice of Demand - Section 156

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28. Intimation of Loss - Section 157

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29. Protective Assessment

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30. Dispute Resolution Panel (DRP) - Section 144C

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