March 5, 2018

Section – 145 : Method of accounting

145. (1) Income chargeable under the head “Profits and gains of business or profession” or “Income from other sources” shall, subject to the provisions of sub-section (2), be computed in […]
March 5, 2018

Section – 144C : Reference to dispute resolution panel

144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in […]
March 5, 2018

Section – 144BA : Reference to 97[Principal Commissioner or] Commissioner in certain cases

144BA. (1) If, the Assessing Officer, at any stage of the assessment or reassessment proceedings before him having regard to the material and evidence available, considers that it is necessary […]
March 5, 2018

Section – 144B : Reference to Deputy Commissioner in certain cases

144B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1- 4-1989. Original section 144B was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.]
March 5, 2018

Section – 144A : Power of88[Joint Commissioner] to issue directions in certain cases

144A. A Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for […]
March 5, 2018

Section – 144 : Best judgment assessment

144. (1) If any person— (a) fails to make the return required under sub-section (1) of section 139 and has not made a return or a revised return under sub-section […]
March 5, 2018

Section – 143 : Assessment

143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the […]
March 5, 2018

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

142A. (1) The Assessing Officer may, for the purposes of assessment or reassessment, make a reference to a Valuation Officer to estimate the value, including fair market value, of any […]
March 5, 2018

Section – 142 : Inquiry before assessment

142. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made a return under section 115WD or section […]

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