March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 153 : Time limit for completion of assessment, reassessment and recomputation

153. (1) No order of assessment shall be made under section 143 or section 144 […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 152 : Other provisions

152. (1) In an assessment, reassessment or recomputation made under section 147, the tax shall […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 151 : Sanction for issue of notice

151. (1) No notice shall be issued under section 148 by an Assessing Officer, after […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 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 […]
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March 5, 2018
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Section – 149 : Time limit for notice

149. (1) No notice under section 148 shall be issued for the relevant assessment year,— […]
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March 5, 2018
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Section – 148 : Issue of notice where income has escaped assessment

148. (1) Before making the assessment, reassessment or recomputa- tion under section 147, the Assessing […]
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March 5, 2018
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Section – 147 : Income escaping assessment

147. If the Assessing Officer has reason to believe that any income chargeable to tax […]
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March 5, 2018
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Section – 146 : Reopening of assessment at the instance of the assessee

146. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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March 5, 2018
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Section – 145A : Method of accounting in certain cases

145A. Notwithstanding anything to the contrary contained in section 145,— (a) the valuation of purchase […]
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