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  • Accounting Software Update
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  • CHAPTER I - Preliminary
  • CHAPTER II - Basis of charge
  • CHAPTER III - Incomes which do not form part of total income
  • CHAPTER IV - Computation of total income
  • CHAPTER IX - Double Taxation Relief
  • CHAPTER V - Income of other persons included in assessee’s total income
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • CHAPTER VIA - Deductions to be made in computing total income
  • CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
  • CHAPTER VIII - Rebates and reliefs
  • CHAPTER X - Special provisions relating to avoidance of tax
  • CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
  • CHAPTER XI - Additional income-tax on undistributed profits
  • CHAPTER XII - Determination of tax in certain special cases
  • CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
  • CHAPTER XIIB - Special provisions relating to certain companies
  • CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
  • CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
  • CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • CHAPTER XIIC - Special provisions relating to retail trade etc.
  • CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • CHAPTER XIIE - Special provisions relating to tax on distributed income
  • CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
  • CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • CHAPTER XIIG - Special provisions relating to income of shipping companies
  • CHAPTER XIIH - Income-tax on fringe benefits
  • CHAPTER XIII - Income-tax Authorities
  • CHAPTER XIV - Procedure for assessment
  • CHAPTER XIVA - Special provision for avoiding repetitive appeals
  • CHAPTER XIVB - Special procedure for assessment of search cases
  • CHAPTER XIX - Refunds
  • CHAPTER XIXA - Settlement of cases
  • CHAPTER XIXB - Advance rulings
  • CHAPTER XV - Liability in special cases
  • CHAPTER XVI - Special provisions applicable to firms
  • CHAPTER XVII - Collection and recovery of tax
  • CHAPTER XVIII - Relief respecting tax on dividends in certain cases
  • CHAPTER XX - Appeals and revision
  • CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
  • CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
  • CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
  • CHAPTER XXI - Penalties imposable
  • CHAPTER XXII - Offences and prosecutions
  • CHAPTER XXIIB - Tax credit certificates
  • CHAPTER XXIII - Miscellaneous
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 158 : Intimation of assessment of firm

158. Whenever, in respect of the assessment year commencing on the 1st day of April, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 157 : Intimation of loss

157. When, in the course of the assessment of the total income of any assessee, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 156 : Notice of demand

156. When any tax, interest, penalty, fine or any other sum is payable in consequence […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 155 : Other amendments

155. (1) Where, in respect of any completed assessment of a partner in a firm […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 154 : Rectification of mistake

154. (1) With a view to rectifying any mistake apparent from the record an income-tax […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

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

153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 153 : Time limit for completion of assessment, reassessment and recomputation

153. (1) No order of assessment shall be made under section 143 or section 144 […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 152 : Other provisions

152. (1) In an assessment, reassessment or recomputation made under section 147, the tax shall […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories
  • CHAPTER XIV - Procedure for assessment
  • Income-tax Act 1961

Section – 151 : Sanction for issue of notice

151. (1) No notice shall be issued under section 148 by an Assessing Officer, after […]
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