March 5, 2018

Section – 141A : Provisional assessment for refund

141A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1- 4-1989. Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968. Original section was inserted by the […]
March 5, 2018

Section – 141 : Provisional assessment

141. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4- 1971.]
March 5, 2018

Section – 140A : Self-assessment

140A. (1) Where any tax is payable on the basis of any return required to be furnished under section 115WD or section 115WH or section 139 or section 142 or […]
March 5, 2018

Section – 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) by the individual himself; (ii) where he is absent from India, by the individual himself […]
March 5, 2018

Section – 139D : Filing of return in electronic form

139D. The Board may make rules providing for— (a) the class or classes of persons who shall be required to furnish the return in electronic form; (b) the form and the […]
March 5, 2018

Section – 139C : Power of Board to dispense with furnishing documents, etc., with return

139C. (1) The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, reports of audit or […]
March 5, 2018

Section – 139B : Scheme for submission of returns through Tax Return Preparers

139B. (1) For the purpose of enabling any specified class or classes of persons in preparing and furnishing returns of income, the Board may, without prejudice to the provisions of […]
March 5, 2018

Section – 139AA : Quoting of Aadhaar number

139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number— (i) in the application form for […]
March 5, 2018

Section – 139A : Permanent account number42

139A. (1) Every person,— (i) if his total income or the total income of any other person in respect of which he is assessable under this Act during any previous […]
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