March 6, 2018

Section – 158 : Intimation of assessment of firm

158. Whenever, in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, a registered firm is assessed, […]
March 6, 2018

Section – 157 : Intimation of loss

157. When, in the course of the assessment of the total income of any assessee, it is established that a loss has taken place which the […]
March 6, 2018

Section – 156 : Notice of demand

156. When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall […]
March 6, 2018

Section – 155 : Other amendments

155. (1) Where, in respect of any completed assessment of a partner in a firm for the assessment year commencing on the 1st day of April, […]
March 6, 2018

Section – 154 : Rectification of mistake

154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,— (a) amend any order […]
March 6, 2018

Section – 153D : Prior approval necessary for assessment in cases of search or requisition

153D. No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year […]
March 6, 2018

Section – 153C : Assessment of income of any other person

153C.(1) 96[Notwithstanding anything contained in section 139, sec- tion 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— […]
March 6, 2018

Section – 153B : Time limit for completion of assessment under section 153A

153B. (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment,— (a) in respect of each assessment year […]
March 6, 2018

Section – 153A : Assessment in case of search or requisition

153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where […]

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