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Procedure of Assessment

This document lists various sections related to income tax assessment and procedures in India. It includes sections on filing tax returns, self-assessment, reopening of assessments, notices for assessments, time limits for assessments, special provisions for search and seizure cases, rectification of mistakes, and intimation of assessment results. In total, it lists over 30 sections of the Income Tax Act dealing with different aspects of the tax assessment and adjudication process in India.

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Rohit ojha
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17 views2 pages

Procedure of Assessment

This document lists various sections related to income tax assessment and procedures in India. It includes sections on filing tax returns, self-assessment, reopening of assessments, notices for assessments, time limits for assessments, special provisions for search and seizure cases, rectification of mistakes, and intimation of assessment results. In total, it lists over 30 sections of the Income Tax Act dealing with different aspects of the tax assessment and adjudication process in India.

Uploaded by

Rohit ojha
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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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 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 : Provisional assessment

Section - 141A : Provisional assessment for refund

Section - 142 : Inquiry before assessment

Section - 142A : Estimation of value of assets by Valuation Officer

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 Principal Commissioner or 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 : Reopening of assessment at the instance of the assessee

Section - 147 : Income escaping assessment

Section - 148 : Issue of notice where income has escaped assessment

Section - 148A : Conducting inquiry, providing opportunity before issue of notice under section 148

Section - 148B : Prior approval for assessment, reassessment or recomputation in certain cases

Section - 149 : Time limit for notice


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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