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Return of Income and Assessment Procedure
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Return of Income and Assessment Procedure

Ch. No.

Topic

1

RETURN OF INCOME [Sec. 139]

2

FORM AND MANNER OF FURNISHING RETURN OF INCOME - RULE 12

3

MODE OF SUBMISSION OF RETURN

4

TIME FOR FILING RETURN OF INCOME [Sec. 139(1)]

5

RETURN OF LOSS [Sec. 139(3)]

6

BELATED RETURN [Sec. 139(4)] & CONSEQUENCES OF LATE SUBMISSION

7

REVISED RETURN [Sec. 139(5)]

8

RETURN BY WHOM TO BE VERIFIED UNDER SECTION 140

9

PARTICULARS TO BE FURNISHED WITH THE RETURN [Section 139(6)&139(6A)]

10

DEFECTIVE RETURN [Section 139(9)]

11

PERMANENT ACCOUNT NUMBER [SECTION 139A and RULE 114]

12

QUOTING OF AADHAAR NUMBER - SECTION 139AA

13

SUBMISSION OF RETURNS THROUGH TAX RETURN PREPARES [Section 139B]

14

Power of Board to dispense with furnishing documents, etc., with the return - Section 139C

15

Filing of return in electronic form - Section 139D

16

Self-assessment - Section 140A

17

NOTICE UNDER SECTION 142(1)

18

DIRECTION FOR SPECIAL AUDIT SECTIONS 142(2A)

19

CONSEQUENCES OF NON COMPLIANCE WITH A NOTICE ISSUED UNDER SECTION 142(1) (i) OR UNDER SECTION 142(1)(ii) OR 143(2) OR A DIRECTION UNDER SECTION 142(2A).

20

ESTIMATES BY VALUATION OFFICER IN CERTAIN CASES [SECTION 142A]

21

NEW SCHEME OF PROCESSING OF RETURNS UNDER SECTION 143(1)

22

REGULAR/SCRUTINY ASSESSMENT UNDER SECTION 143(2)/143(3)

23

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

24

METHOD OF ACCOUNTING [SECTION 145]

25

BEST JUDGMENT ASSESSMENT [Section 144]

26

POWERS OF THE JOINT COMMISSIONER TO ISSUE DIRECTIONS IN CERTAIN CASES UNDER SECTION 144A

27

METHOD OF ACCOUNTING IN CERTAIN CASES -Section 145A

28

ASSESSMENT OR REASSESSMENT OF INCOMES ESCAPING ASSESSMENT UNDER SECTION 147

29

ISSUE OF NOTICE FOR REASSESSMENT [Sec. 148]

30

EXCEPTIONS TO THE TIME LIMITS GIVEN IN SECTION 149(1)

31

SANCTIONS FOR ISSUE OF NOTICE UNDER SECTION 148 [Section 151]

32

SECTION 152 - IMPORTANT ASPECT RELATED TO ASSESSMENT

33

TIME LIMIT FOR COMPLETION OF ASSESSMENT, REASSESSMENT AND RECOMPUTATION UNDER SECTION 153

34

CERTAIN CASES WHERE THERE IS NO TIME LIMIT FOR COMPLETION OF ASSESSMENT OR REASSESSMENT - SECTION 153(3)

35

RECTIFICATION OF MISTAKE UNDER SECTION 154

36

NOTICE OF DEMAND UNDER SECTION 156

37

INTIMATION OF LOSS UNDER SECTION 157

38

PROTECTIVE ASSESSMENT

39

DISPUTE RESOLUTION PANEL (DRP)- SECTION 144C

 
 
 
 
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