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Assessment Procedure
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Income Tax - Ready Reckoner

Assessment Procedure

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  1. Enquiry before Assessment - Notice under section 142(1)
  2. Direction for Special Audit (Audit by department) - Section 142(2A)
  3. 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).
  4. Reference to Valuation Officer (VO) in certain cases - Section 142A
  5. Processing of Return (Intimation) - Section 143(1)
  6. Regular/Scrutiny Assessment - Section 143(2)/143(3)
  7. Distinction between notice u/s 142(1) and u/s 143(2)
  8. Best Judgment Assessment - Section 144
  9. Powers of Joint Commission (JC) to issue directions in certain cases - Section 144A
  10. Assessment or Reassessment of Incomes escaping assessment - Section 147
  11. Issue of Notice for Reassessment - Section 148
  12. Conducting inquiry, providing opportunity before issue of notice u/s 148 - Section 148A
  13. Prior approval for assessment, reassessment or recomputation in certain cases - Section 148B
  14. Time limit for Notice - Section 149
  15. Sanctions for issue of notice u/s 148 &148A - Section 151
  16. Important aspect related to Assessment - Section 152
  17. Time limit for completion of assessment, reassessment and re-computation - Section 153
  18. Period of limitation to exclude certain period - Explanation 1 to Sec 153
  19. Period of limitation in case the application before settlement commission is withdrawn u/s 245M(1) - 4th & 5th Proviso to Section 153
  20. Rectification of Mistake - Section 154
  21. Time Limit for Re-computation of income/amendment of order of the past years in certain cases – Section 155
  22. Notice of Demand - Section 156
  23. Intimation of Loss - Section 157
  24. Protective Assessment
  25. Dispute Resolution Panel(DRP) - Section 144C
 
 
 

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