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 144B was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.]
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 to him by the Assessing Officer or on the application of an assessee, call for […]
March 5, 2018

Section – 144 : Best judgment assessment

144. (1) If any person— (a) fails to make the return required under sub-section (1) of section 139 and has not made a return or a revised return under sub-section […]
March 5, 2018

Section – 143 : Assessment

143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the […]
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 reference to a Valuation Officer to estimate the value, including fair market value, of any […]
March 5, 2018

Section – 142 : Inquiry before assessment

142. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made a return under section 115WD or section […]
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 […]
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