March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 141A : Provisional assessment for refund

141A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1- 4-1989. Section 141A […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 141 : Provisional assessment

141. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4- 1971.]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 140A : Self-assessment

140A. (1) Where any tax is payable on the basis of any return required to […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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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) […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 139D : Filing of return in electronic form

139D. The Board may make rules providing for— (a) the class or classes of persons who […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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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 […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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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 […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 139AA : Quoting of Aadhaar number

139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 139A : Permanent account number42

139A. (1) Every person,— (i) if his total income or the total income of any […]
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