March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 158 : Intimation of assessment of firm158. Whenever, in respect of the assessment year commencing on the 1st day of April, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 157 : Intimation of loss157. When, in the course of the assessment of the total income of any assessee, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 156 : Notice of demand156. When any tax, interest, penalty, fine or any other sum is payable in consequence […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 155 : Other amendments155. (1) Where, in respect of any completed assessment of a partner in a firm […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 154 : Rectification of mistake154. (1) With a view to rectifying any mistake apparent from the record an income-tax […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 153D : Prior approval necessary for assessment in cases of search or requisition153D. No order of assessment or reassessment shall be passed by an Assessing Officer below […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 153C : Assessment of income of any other person153C.(1) 96[Notwithstanding anything contained in section 139, sec- tion 147, section 148, section 149, section […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 153B : Time limit for completion of assessment under section 153A153B. (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 153A : Assessment in case of search or requisition153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 153 : Time limit for completion of assessment, reassessment and recomputation153. (1) No order of assessment shall be made under section 143 or section 144 […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 152 : Other provisions152. (1) In an assessment, reassessment or recomputation made under section 147, the tax shall […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 151 : Sanction for issue of notice151. (1) No notice shall be issued under section 148 by an Assessing Officer, after […]