March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 155 : Other amendments

155. (1) Where, in respect of any completed assessment of a partner in a firm for the assessment year commencing on the 1st day of April, 1992, or any earlier […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 154 : Rectification of mistake

154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,— (a) amend any order passed by it under […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 153D : Prior approval necessary for assessment in cases of search or requisition

153D. No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 153C : Assessment of income of any other person

153C.(1) 96[Notwithstanding anything contained in section 139, sec- tion 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 153B : Time limit for completion of assessment under section 153A

153B. (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment,— (a) in respect of each assessment year falling within six assessment […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 153A : Assessment in case of search or requisition

153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated […]
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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 at any time after the expiry of twenty-one months from the end of the assessment […]
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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 be chargeable at the rate or rates at which it would have been charged had […]
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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 the expiry of a period of four years from the end of the relevant assessment […]
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