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Income Tax

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

PROCEDURE FOR ASSESSMENT - Income-tax Act, 1961

Chapter: XIV
PROCEDURE FOR ASSESSMENT
Section 139 : Return of income
Section 139A : Permanent account number
Section 139AA : Quoting of Aadhaar number.
Section 139B : Scheme for submission of returns through Tax Return Preparers
Section 139C : Power of Board to dispense with furnishing documents, etc., with the return
Section 139D : Filing of return in electronic form
Section 140 : Return by whom to be verified
Section 140A : Self-assessment
Section 140B : Tax on updated return
Section 141 : Omitted
Section 141A : Omitted
Section 142 : Inquiry before assessment
Section 142A : Estimate by Valuation Officer in certain cases
Section 142B : Faceless inquiry or Valuation
Section 143 : Assessment
Section 144 : Best judgment assessment
Section 144A : Power of Joint Commissioner to issue directions in certain cases
Section 144B : Faceless assessment
Section 144BA : Reference to Commissioner in certain cases
Section 144C : Reference to Dispute Resolution Panel
Section 145 : Method of accounting
Section 145A : Method of accounting in certain cases
Section 145B : Taxability of certain income
Section 146 : Omitted
Section 147 : Income escaping assessment
Section 148 : Issue of notice where income has escaped assessment
Section 148A : Conducting inquiry, providing opportunity before issue of notice under section 148
Section 148B : Prior approval for assessment, reassessment or recomputation in certain cases
Section 149 : Time limit for notice
Section 150 : Provision for cases where assessment is in pursuance of an order on appeal, etc.
Section 151 : Sanction for issue of notice
Section 151A : Faceless assessment of income escaping assessment
Section 152 : Other provisions
Section 153 : Time limit for completion of assessment, reassessment and recomputation.
Section 153A : Assessment in case of search or requisition
Section 153B : Time limit for completion of assessment under section 153A.
Section 153C : Assessment of income of any other person
Section 153D : Prior approval necessary for assessment in cases of search or requisition
Section 154 : Rectification of mistake
Section 155 : Other amendments
Section 156 : Notice of demand
Section 156A : Modification and revision of notice in certain cases
Section 157 : Intimation of loss
Section 157A : Faceless rectification, amendments and issuance of notice or intimation
Section 158 : Intimation of assessment of firm
 

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