March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 144BA : Reference to 97[Principal Commissioner or] Commissioner in certain cases144BA. (1) If, the Assessing Officer, at any stage of the assessment or reassessment proceedings […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 144B : Reference to Deputy Commissioner in certain cases144B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1- 4-1989. Original section […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 144A : Power of88[Joint Commissioner] to issue directions in certain cases144A. A Joint Commissioner may, on his own motion or on a reference being made […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 144 : Best judgment assessment144. (1) If any person— (a) fails to make the return required under sub-section (1) […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 143 : Assessment143. (1) Where a return has been made under section 139, or in response to […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 142A : Estimation of value of assets by Valuation Officer142A. (1) The Assessing Officer may, for the purposes of assessment or reassessment, make a […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 142 : Inquiry before assessment142. (1) For the purpose of making an assessment under this Act, the Assessing Officer […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 141A : Provisional assessment for refund141A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1- 4-1989. Section 141A […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 141 : Provisional assessment141. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4- 1971.]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 140A : Self-assessment140A. (1) Where any tax is payable on the basis of any return required to […]