March 5, 2018

Section – 145 : Method of accounting

145. (1) Income chargeable under the head “Profits and gains of business or profession” or […]
March 5, 2018

Section – 144C : Reference to dispute resolution panel

144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, […]
March 5, 2018

Section – 144BA : Reference to 97[Principal Commissioner or] Commissioner in certain cases

144BA. (1) If, the Assessing Officer, at any stage of the assessment or reassessment proceedings […]
March 5, 2018

Section – 144B : Reference to Deputy Commissioner in certain cases

144B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1- 4-1989. Original section […]
March 5, 2018

Section – 144A : Power of88[Joint Commissioner] to issue directions in certain cases

144A. A Joint Commissioner may, on his own motion or on a reference being made […]
March 5, 2018

Section – 144 : Best judgment assessment

144. (1) If any person— (a) fails to make the return required under sub-section (1) […]
March 5, 2018

Section – 143 : Assessment

143. (1) Where a return has been made under section 139, or in response to […]
March 5, 2018

Section – 142A : Estimation of value of assets by Valuation Officer

142A. (1) The Assessing Officer may, for the purposes of assessment or reassessment, make a […]
March 5, 2018

Section – 142 : Inquiry before assessment

142. (1) For the purpose of making an assessment under this Act, the Assessing Officer […]
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