Income Tax Act 1961
- Section – 139 : Return of income
- Section – 139A : Permanent account number42
- 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 72[verified]
- Section – 140A : Self-assessment
- 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 – 143 : Assessment
- Section – 144 : Best judgment assessment
- Section – 144A : Power of88[Joint Commissioner] to issue directions in certain cases
- Section – 144B : Reference to Deputy Commissioner in certain cases
- Section – 144BA : Reference to 97[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 – 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 – 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 – 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 – 157 : Intimation of loss
- Section – 158 : Intimation of assessment of firm
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