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Assessment sections - Income Tax Act
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139
Return of Income
139A
PAN
139B
Scheme for submission of returns through tax return preparers
139C
Power of the Board to dispense with furnishing documents etc.., with return
139D
Filing of return in electronic form
140
Return by whom to be verified
140A
Self Assessment
142
Inquiry before assessment
142A
Estimation of value of assets by valuation officer
143
Assessment
144
Best Judgement Assessment
144A
Power of JCIT to issue directions in certain cases
144BA
Reference to Principal Commissioner or Commissioner n certain cases
144C
Reference to Dispute Resolution panel (DRP)
145
Method of Accounting
145A
Method of accounting in certain cases
147
Income escaping assessment
148
Issue of notice where income has escaped assessment
149
Time Limit for Notice
150
Provision for notice where assessment
151
Sanction for issue of notice
152
Other provisions
153
Time Limit for completion of assessment and reassessments
153A
Assessment in case of search or requisition
153B
Time limit for completion of assessment under 153A
153C
Assessment of income of any other person
153D
Prior approval necessary in case of search or requisition
154
Rectification of mistake
155
Other Amendments
156
Notice of demand
156
Notice of demand
157
Intimation of a loss
158
Intimation of assessment of a firm
158A, 158AA
Special provisions for avoiding repetitive appeals
158A
Procedure when assessee claims identical question of law - is pending before High Court or Supreme Court
158AA
Procedure - appeal by
Revenue -
identical question of law is pending before
Supreme Court.
Author
Vaishali
ID
311105
Card Set
Assessment sections - Income Tax Act
Description
Sections and description of assessment proceedings
Updated
11/8/2015, 7:16:46 AM
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