Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

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

  • Login
  • Notifications
  • Plus+

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

Section 153A - Assessment in case of search or requisition - Income-tax Act, 1961

Extract

  1. 137/2021 - Dated: 13-12-2021 - Income Tax - e-Verification Scheme, 2021
  2. 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
  3. 18/2020 - Dated: 18-3-2020 - Income Tax - Direct Tax Vivad se Vishwas Rules, 2020
  4. 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.
  5. F. No. 225/157/2017/ITA.II - Dated: 23-6-2017 - Income Tax - Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd.
  6. 42/2012 - Dated: 4-10-2012 - Income Tax - Income-tax (fourteenth amendment) rules, 2012 - insertion of rule 112f
  7. 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.
  8. 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
  1. Section 9 - Income deemed to accrue or arise in India - Income-tax Act, 1961
  2. Section 9 - Act not to apply in certain cases - Direct Tax Vivad se Vishwas Act, 2020
  3. Section 296 - Rules and certain notifications to be placed before Parliament - Income-tax Act, 1961
  4. Section 276CC - Failure to furnish returns of income - Income-tax Act, 1961
  5. Section 271AAB - Penalty where search has been initiated - Income-tax Act, 1961
  6. Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961
  7. Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961
  8. Section 245C - Application for settlement of cases - Income-tax Act, 1961
  9. Section 245A - Definitions - Income-tax Act, 1961
  10. Section 234D - Interest on excess refund - Income-tax Act, 1961
  11. Section 234B - Interest for defaults in payment of advance tax - Income-tax Act, 1961
  12. Section 234A - Interest for defaults in furnishing return of income - Income-tax Act, 1961
  13. Section 153D - Prior approval necessary for assessment in cases of search or requisition - Income-tax Act, 1961
  14. Section 153C - Assessment of income of any other person - Income-tax Act, 1961
  15. Section 153B - Time limit for completion of assessment under section 153A. - Income-tax Act, 1961
  16. Section 153 - Time limit for completion of assessment, reassessment and recomputation. - Income-tax Act, 1961
  17. Section 151 - Sanction for issue of notice - Income-tax Act, 1961
  18. Section 149 - Time limit for notice - Income-tax Act, 1961
  19. Section 148 - Issue of notice where income has escaped assessment - Income-tax Act, 1961
  20. Section 147 - Income escaping assessment - Income-tax Act, 1961
  21. Section 140A - Self-assessment - Income-tax Act, 1961
  22. Section 139 - Return of income - Income-tax Act, 1961
  23. Section 132B - Application of seized or requisitioned assets - Income-tax Act, 1961
  24. Section 132A - Powers to requisition books of account, etc. - Income-tax Act, 1961
  25. Section 132 - Search and seizure - Income-tax Act, 1961
  26. Section 124 - Jurisdiction of Assessing Officers - Income-tax Act, 1961
  27. Rule 2 - Definitions - The Direct Tax Vivad Se Vishwas Rules, 2020
  28. Rule 12 - Return of income - Income-tax Rules, 1962
  29. Rule 11UF - Manner of furnishing undertaking under rule 11UE. - Income-tax Rules, 1962
  30. Rule 112F - Class or Classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the A.Y - Income-tax Rules, 1962
  31. Para 2 - Definitions - e-Verification Scheme, 2021
  32. Note:- The Delhi High Court's Guiding Light on Post-Search Tax Assessments: Application of Section 153C, powers of tax authorities and the rights of assessees.
  33. Note:- Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance
  34. Note:- Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication
  35. Note:- Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws
  36. Note:- Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations
  37. Note:- Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142
  38. Note:- Interpreting Section 153A: ITAT Delhi's Stand on Incriminating Material in Assessments: Assessments following search and seizure operation.
  39. Note:- Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure
  40. Note:- Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)
  41. Note:- Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure
  42. Note:- Scrutinizing the Application of Mind in Tax Assessments: Examining the Role of ACIT while granting approval u/s 153D
  43. Note:- A Legal Dissection of Best Judgment Assessments in Tax Law, in the context of Sections 153A/153C in pursuance of search and seizure: Insights from a High Court Ruling
  44. Note:- Navigating Legal Complexities - Assessment in case of third parties post search and seizure - The period for which the assessee requires to file the return.
  45. Note:- Additions made u/s 69 and Section 56 in the absence of direct incriminating evidence linking the assessee to the alleged unexplained investments and interest income. - Assessment of search and seizure
  46. Manual - Appeal to CIT(A) – Appealable orders before Commissioner - Section 246A
  47. Manual - Prior approval necessary for assessment in cases of search or requisition - Section 153D
  48. Manual - Self-assessment - Section 140A
  49. Manual - Appeals to the Appellate Tribunal - Section 253
  50. Manual - Interest for default in payment of Advance Tax- Section 234B
  51. Manual - Change in constitution of firm - Section 187
  52. Manual - Dispute Resolution Panel(DRP) - Section 144C
  53. Manual - Mandatory & Penal Interest - Section 234A
  54. Manual - Penalty for concealment of income in case of search & seizure - Section 271AAB
  55. Manual - Time limit for completion of assessment u/s 153A - Section 153B
  56. Manual - Assessment in case of search and seizure - Section 153A
  57. Manual - Procedure for Search and Seizure - Section 132

 

 

 

 

Quick Updates:Latest Updates