Bharat’s Sampath Iyengars Law of Income Tax Volume 7 by D Y Chandrachud & H Padamchand Khincha Edition 2023

Description

Bharat’s Sampath Iyengars Law of Income Tax Volume 7 by D Y Chandrachud & H Padamchand Khincha Edition 2023

Bharat’s Sampath Iyengars Law of Income Tax Volume 7 by D Y Chandrachud & H Padamchand Khincha Edition 2023

CONTENTS:

CHAPTER XIV

PROCEDURE FOR ASSESSMENT

SECTION
139
RETURN OF INCOME

139A
PERMANENT ACCOUNT NUMBER

139 AA
QUOTING OF AADHAAR NUMBER

139 B
SCHEME FOR SUBMISSION OF RETURNS THROUGH TAX RETURNS PREPARERS

139 C
POWER OF BOARD TO DISPENSE WITH FURNISHING DOCUMENTS, ETC. WITH THE RETURN

139 D
FILING OF RETURN IN ELECTRONIC FORM

140
RETURN BY WHOM TO BE VERIFIED

140 A
SELF ASSESSMENT

[141 OMITTED BY THE TAXATION LAWS ( AMENDMENT ) ACT, 1970 w.e.f 1-4-1971]
[141 A OMITTED BY THE DIRECT TAX LAWS (AMENDMENT ) ACT, 1987 , w.e.f 1-4-1989]

142
INQUIRY BEFOE ASSESSMENT

142 A
ESTIMATION OF VALUE OF ASSETS BY VALUATION OFFICER

143
ASSESSMENT

144
BEST JUDGEMENT ASSESSMENT

144A
POWER OF JOINT COMMISSIONER TO ISSUE DIRECTIONS IN CERTAIN CASES

[ 144B OMITTED BY THE DIRECT TAX LAWS (AMENDMENT ) ACT, 1987 , w.e.f. 1-4-1989]

144 BA
REFERENCE TO PRINCIPAL COMMISSIONER OR COMMISSIONER IN CERTAIN CASES

144C
REFERENCE TO DISPUTE RESOLUTION PANEL

145
METHOD OF ACCOUNTING

145A
METHOD OF ACCOUNTING IN CERTAIN CASES

[146 OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987 w,e,f 1–4-1989

147
INCOME ESCAPING ASSESSMENT

148
ISSUE OF NOTICE WHERE INCOME HAS ESCAPED ASSESSMENT

149
TIME LIMIT FOR NOTICE

150
PROVISION FOR CASES WHERE ASSESSMENT IS IN PURSUANCE OF AN ORDER ON APPEAL, ETC.

151
SANCTION FOR ISSUE OF NOTICE

152
OTHER PROVISIONS

153
TIME LIMIT FOR COMPLETION OF ASSESSMENTS, REASSESSMENTS AND RECOMPUTATIONS

153A
ASSESSMENT IN CASE OF SEARCH OR REQUISITION

153B
TIME LIMIT FOR COMPLETION OF ASSESSMENT UNDER SECTION 153A

153C
ASSESSMENT OF INCOME OF ANY OTHER PERSON

153D
PRIOR APPROVAL NECESSARY FOR ASSESSMENT IN CASES OF SEARCH OR REQUISITION

154
RECTIFICATION OF MISTAKE

155
OTHER AMENDMENTS

156
NOTICE OF DEMANDA

157
INTIMATION OF LOSS

158
INTIMATION OF ASSESSMENT OF FIRM

SUBJECT INDEX