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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	:	Procedure before issuance of notice under section 148
Section 148B	:	Prior approval for assessment, reassessment or recomputation in certain cases
Section 149	:	Time limit for notices under sections 148 and 148A
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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