Assessment sections - Income Tax Act

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Assessment sections - Income Tax Act
2015-11-08 02:16:46
IT assessment sections

Sections and description of assessment proceedings
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  1. 139
    Return of Income
  2. 139A
  3. 139B
    Scheme for submission of returns through tax return preparers
  4. 139C
    Power of the Board to dispense with furnishing documents etc.., with return
  5. 139D
    Filing of return in electronic form
  6. 140
    Return by whom to be verified
  7. 140A
    Self Assessment
  8. 142
    Inquiry before assessment
  9. 142A
    Estimation of value of assets by valuation officer
  10. 143
  11. 144
    Best Judgement Assessment
  12. 144A
    Power of JCIT to issue directions in certain cases
  13. 144BA
    Reference to Principal Commissioner or Commissioner n certain cases
  14. 144C
    Reference to Dispute Resolution panel (DRP)
  15. 145
    Method of Accounting
  16. 145A
    Method of accounting in certain cases
  17. 147
    Income escaping assessment
  18. 148
    Issue of notice where income has escaped assessment
  19. 149
    Time Limit for Notice
  20. 150
    Provision for notice where assessment
  21. 151
    Sanction for issue of notice
  22. 152
    Other provisions
  23. 153
    Time Limit for completion of assessment and reassessments
  24. 153A
    Assessment in case of search or requisition
  25. 153B
    Time limit for completion of assessment under 153A
  26. 153C
    Assessment of income of any other person
  27. 153D
    Prior approval necessary in case of search or requisition
  28. 154
    Rectification of mistake
  29. 155
    Other Amendments
  30. 156
    Notice of demand
  31. 156
    Notice of demand
  32. 157
    Intimation of a loss
  33. 158
    Intimation of assessment of a firm
  34. 158A, 158AA
    Special provisions for avoiding repetitive appeals
  35. 158A
    Procedure when assessee claims identical question of law - is pending before High Court or Supreme Court
  36. 158AA
    Procedure - appeal by Revenue - identical question of law is pending before Supreme Court.