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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 142 - Inquiry before assessment - Income-tax Act, 1961

Extract

  1. 82/2023 - Dated: 27-9-2023 - Income Tax - Forms for report of audit or inventory valuation u/s 142(2A) and Guidelines for the purposes of determining expenses for audit or inventory valuation - Amendment in Income-tax Rules 1962
  2. 19/2022 - Dated: 30-3-2022 - Income Tax - Faceless Inquiry or Valuation Scheme, 2022
  3. 119/2021 - Dated: 11-10-2021 - Income Tax - Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2021-2022
  4. 109/2021 - Dated: 13-9-2021 - Income Tax - Income-tax (29th Amendment) Rules, 2021 - Inquiry before assessment - Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142
  5. 25/2021 - Dated: 31-3-2021 - Income Tax - CBDT authorises the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC)
  6. 79/2020 - Dated: 25-9-2020 - Income Tax - CBDT authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre)
  7. F. No.173/165/2020 -ITA-I - Dated: 14-8-2020 - Income Tax - Guidelines for the implementation of Faceless Assessment Scheme, 2019
  8. 77/2019 - Dated: 3-10-2019 - Income Tax - Jurisdiction of Income tax Authorities - powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings
  9. 72/2019 - Dated: 23-9-2019 - Income Tax - E-Assessment - CBDT directs that the Income-tax Authority having its headquarters at the place shall exercise and perform, concurrently, the powers and functions of the Assessing Officer
  10. 65/2019 - Dated: 13-9-2019 - Income Tax - CBDT authorises that the Assistant Commissioner of Income-tax (e-Verification), having headquarter at Delhi, to act as prescribed Income-tax Authority
  11. 62/2019 - Dated: 12-9-2019 - Income Tax - Central Government makes the directions giving effect to the E-assessment Scheme, 2019
  12. 55/2019 - Dated: 26-7-2019 - Income Tax - Exemption to specified persons (Non-residetns and foreign company) from requirement of furnishing a return of income under section 139(1) - Income from any investment in an investment fund set up in an International Financial Services Centre (IFSC) located in India.
  13. 2/2016 - Dated: 3-2-2016 - Income Tax - Procedure, Formats and Standards for ensuring secured transmission of electronic communication
  14. 09/2012 - Dated: 17-2-2012 - Income Tax - Section 139 of the Income-tax Act, 1961 - Return of Income - Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2012-13.
  15. 36/2011 - Dated: 23-6-2011 - Income Tax - Exemption Under Section 139(1) to Specified Person from the requirement of furnishing a return of income. - No need to file return where salary is not exceeding Rs. 5 Lakhs or Saving Bank Interest is not exceeding Rs. 10K, subject to certain conditions
  16. 020/2008 - Dated: 5-2-2008 - Income Tax - Income-tax (Third Amendment) Rules, 2008 - Insertion of Rule 14B - Guidelines for the purposes of determining expenses for audit
  1. Part D - Income-tax Act, 1961 - Income-tax Act, 1961
  2. Section 295 - Power to make rules - Income-tax Act, 1961
  3. Section 288 - Appearance by authorised representative - Income-tax Act, 1961
  4. Section 276D - Failure to produce accounts and documents - Income-tax Act, 1961
  5. Section 276CC - Failure to furnish returns of income - Income-tax Act, 1961
  6. Section 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. - Income-tax Act, 1961
  7. Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc - Income-tax Act, 1961
  8. Section 245A - Definitions - Income-tax Act, 1961
  9. Section 234A - Interest for defaults in furnishing return of income - Income-tax Act, 1961
  10. Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer - Income-tax Act, 1961
  11. Section 209 - Computation of advance tax - Income-tax Act, 1961
  12. Section 176 - Discontinued business - Income-tax Act, 1961
  13. Section 174 - Assessment of persons leaving India - Income-tax Act, 1961
  14. Section 158BE - Time limit for completion of block assessment - Income-tax Act, 1961
  15. Section 158BC - Procedure for block assessment - Income-tax Act, 1961
  16. Section 158BB - Computation of undisclosed income of the block period - Income-tax Act, 1961
  17. Section 153C - Assessment of income of any other person - Income-tax Act, 1961
  18. Section 153B - Time limit for completion of assessment under section 153A. - Income-tax Act, 1961
  19. Section 153 - Time limit for completion of assessment, reassessment and recomputation. - Income-tax Act, 1961
  20. Section 147 - Income escaping assessment - Income-tax Act, 1961
  21. Section 144B - Faceless assessment - Income-tax Act, 1961
  22. Section 144 - Best judgment assessment - Income-tax Act, 1961
  23. Section 143 - Assessment - Income-tax Act, 1961
  24. Section 142B - Faceless inquiry or Valuation - Income-tax Act, 1961
  25. Section 140A - Self-assessment - Income-tax Act, 1961
  26. Section 139 - Return of income - Income-tax Act, 1961
  27. Section 132A - Powers to requisition books of account, etc. - Income-tax Act, 1961
  28. Section 132 - Search and seizure - Income-tax Act, 1961
  29. Section 124 - Jurisdiction of Assessing Officers - Income-tax Act, 1961
  30. Section 115WF - Best judgment assessment - Income-tax Act, 1961
  31. Section 115WD - Return of fringe benefits - Income-tax Act, 1961
  32. Section 115JB - Special provision for payment of tax by certain companies - Income-tax Act, 1961
  33. Rule 14B - Guidelines for the purposes of determining expenses for audit or inventory valuation - Income-tax Rules, 1962
  34. Rule 14A - Forms for report of audit or inventory valuation under section 142(2A) - Income-tax Rules, 1962
  35. Rule 14 - Form of verification under section 142 - Income-tax Rules, 1962
  36. Rule 12F - Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142. - Income-tax Rules, 1962
  37. Rule 12 - Return of income - Income-tax Rules, 1962
  38. Para 3 - Scope of the Scheme - Faceless Inquiry or Valuation Scheme, 2022
  39. Form No. 6B - Audit report under clause (i) of section 142(2A) of the Income-tax Act, 1961
  40. Note:- Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142
  41. Manual - Period of limitation to exclude certain period - Explanation 1 to Sec 153
  42. Manual - Distinction between notice u/s 142(1) and u/s 143(2)
  43. Manual - Self-assessment - Section 140A
  44. Manual - Unabsorbed depreciation or losses which can be carried forward - Section 115JB(3)
  45. Manual - Faceless Assessment procedure in steps
  46. Manual - Time limit for completion of assessment u/s 153A - Section 153B
  47. Manual - Procedure for Search and Seizure - Section 132
  48. Manual - Assessment or Reassessment of Incomes escaping assessment - Section 147
  49. Manual - Best Judgment Assessment - Section 144
  50. Manual - Regular/Scrutiny Assessment - Section 143(2)/143(3)
  51. Manual - Processing of Return (Intimation) - Section 143(1)
  52. Manual - 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).
  53. Manual - Direction for Special Audit (Audit by department) - Section 142(2A)
  54. Manual - Enquiry before Assessment - Notice under section 142(1)
  55. Manual - Particulars to be furnished with return - Section 139(6) & 139(6A)
  56. Manual - Signing and Verification of ITR - Section 140
  57. Manual - Revised Return - Section 139(5)
  58. Manual - Belated Return - Section 139(4)
  59. Manual - Return of Loss - Section 139(3)
  60. Manual - Return of Income - Who is required to file ITR and when?
  61. Manual - Faceless assessment (Assessment procedure) – Section 144B
  62. Manual - Faceless inquiry or Valuation – Section 142B

 

 

 

 

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