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Chapter 14: PROCEDURE FOR ASSESSMENT

Income Tax Act • Direct Tax

Acts in this Chapter (46)

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139 Return of income
0 sections 0 rules
139A Permanent account number
0 sections 0 rules
139AA.Quoting of Aadhaar number.
0 sections 0 rules
139B Scheme for submission of returns through Tax Return Preparers
0 sections 0 rules
139C Power of Board to dispense with furnishing documents, etc., with the return
0 sections 0 rules
139D Filing of return in electronic form
0 sections 0 rules
140 Return by whom to be verified.
140 Return by whom to be verified.
0 sections 0 rules
140A Self-assessment
0 sections 0 rules
140B Tax on updated return.
0 sections 0 rules
141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
0 sections 0 rules
141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
0 sections 0 rules
142 Inquiry before assessment
0 sections 0 rules
142A Estimation of value of assets by Valuation Officer
0 sections 0 rules
142B Faceless inquiry or Valuation
0 sections 0 rules
143 Assessment
0 sections 0 rules
144 Best judgment assessment
0 sections 0 rules
144A Power of Joint Commissioner to issue directions in certain cases
0 sections 0 rules
144B Faceless assessment
0 sections 0 rules
144B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
0 sections 0 rules
144BA Reference to Commissioner in certain cases
0 sections 0 rules
144C Reference to dispute resolution panel
0 sections 0 rules
145 Method of accounting
0 sections 0 rules
145A Method of accounting in certain cases
0 sections 0 rules
145B Taxability of certain income.
0 sections 0 rules
146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
0 sections 0 rules
147 Income escaping assessment
0 sections 0 rules
148 Issue of notice where income has escaped assessment
0 sections 0 rules
148A Conducting inquiry, providing opportunity before issue of notice under section 148.
0 sections 0 rules
148B Prior approval for assessment,reassessment or recomputation in certain cases.
0 sections 0 rules
149 Time limit for notice
0 sections 0 rules
150 Provision for cases where assessment is in pursuance of an order on appeal, etc.
0 sections 0 rules
151 Sanction for issue of notice
0 sections 0 rules
151A Faceless assessment of income escaping assessment
0 sections 0 rules
152 Other provisions
0 sections 0 rules
153 Time limit for completion of assessments and reassessments
0 sections 0 rules
153A Assessment in case of search or requisition
0 sections 0 rules
153B Time limit for completion of assessment under section 153A
0 sections 0 rules
153C Assessment of income of any other person
0 sections 0 rules
153D Prior approval necessary for assessment in cases of search or requisition
0 sections 0 rules
154 Rectification of mistake
0 sections 0 rules
155 Other amendments
0 sections 0 rules
156 Notice of demand
0 sections 0 rules
156A Modification and revision of notice in certain cases.
0 sections 0 rules
157 Intimation of loss
0 sections 0 rules
157A Faceless rectification, amendments and issuance of notice or intimation
0 sections 0 rules
158 Intimation of assessment of firm
0 sections 0 rules
Chapter Statistics
46
Acts
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Sections
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Rules
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Forms
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Direct Tax
Income Tax Act
PROCEDURE FOR ASSESSMENT
Chapter Information
Chapter Number:
14
Full Name:
Chapter XIV PROCEDURE FOR ASSESSMENT
Order:
0
Created:
Aug 22, 2025
Updated:
Aug 22, 2025
Recently Added Acts
139 Return of income 0 sections • Added: Aug 22, 2025
139A Permanent account number 0 sections • Added: Aug 22, 2025
139AA.Quoting of Aadhaar number. 0 sections • Added: Aug 22, 2025
139B Scheme for submission of returns through Tax Return Preparers 0 sections • Added: Aug 22, 2025
139C Power of Board to dispense with furnishing documents, etc., with the return 0 sections • Added: Aug 22, 2025
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