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 […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 150 : Provision for cases where assessment is in pursuance of an order on appeal, etc.150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 149 : Time limit for notice149. (1) No notice under section 148 shall be issued for the relevant assessment year,— […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 148 : Issue of notice where income has escaped assessment148. (1) Before making the assessment, reassessment or recomputa- tion under section 147, the Assessing […]