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 […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 140 : Return by whom to be 72[verified]140. The return under section 115WD or section 139 shall be verified— (a) in the case of an individual,— (i) […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 139D : Filing of return in electronic form139D. The Board may make rules providing for— (a) the class or classes of persons who […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 139C : Power of Board to dispense with furnishing documents, etc., with return139C. (1) The Board may make rules providing for a class or classes of persons […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 139B : Scheme for submission of returns through Tax Return Preparers139B. (1) For the purpose of enabling any specified class or classes of persons in […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 139AA : Quoting of Aadhaar number139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after […]