Income tax Act 1961 Section wise index - cs notes

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139D Filing of return in electronic form140 Return by whom to be signed140A Self-assessment142 Inquiry before assessment142A Estimate by Valuation Officer in certain cases143 Assessment144 Best judgment assessment144A Power of Joint Commissioner to issue directions in certain cases145 Method of accounting145A Method of accounting in certain cases147 Income escaping assessment148 Issue of notice where income has escaped assessment149 Time limit for notice150 Provision for cases where assessment is in pursuance of an order on appeal, etc.151 Sanction for issue of notice152 Other provisions153 Time limit for completion of assessments and reassessments153A Assessment in case of search or requisition153B Time limit for completion of assessment under section 153A153C Assessment of income of any other person153D Prior approval necessary for assessment in cases of search or requisition154 Rectification of mistake155 Other amendments156 Notice of demand157 Intimation of loss158 Intimation of assessment of firmCHAPTER - XIV-A SPECIAL PROVISIONS FOR AVOIDING REPETITIVE APPEALS158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
CHAPTER – XIV-B SPECIAL PROVISIONS FOR ASSESSMENT OF SEARCH CASES158B Definitions158BA Assessment of undisclosed income as a result of search158BB Computation of undisclosed income of the block period158BC Procedure for block assessment158BD Undisclosed income of any other person158BE Time limit for completion of block assessment158BF Certain interests and penalties not to be levied or imposed158BFA Levy of interest and penalty in certain cases158BG Authority competent to make the block assessment158BH Application of other provisions of this Act158BI Chapter not to apply after certain dateCHAPTER – XV LIABILITY IN SPECIAL CASESA. LEGAL REPRESENTATIVES159 Legal representativesB. REPRESENTATIVE ASSESEES- GENERAL PROVISIONS160 Representative assessee161 Liability of representative assessee162 Right of representative assessee to recover tax paidC. REPRESENTATIVE ASSESSEES- SPECIAL CASES163 Who may be regarded as agent164 Charge of tax where share of beneficiaries unknown164A Charge of tax in case of oral trust165 Case where part of trust income is chargeableD. REPRESENTATIVE ASSESSEES-MISCELLENEOUS PROVISIONS166 Direct assessment or recovery not barred167 Remedies against property in cases of representative assesseesDD. FIRMS AOP AND BOI167A Charge of tax in the case of a firm
Page 4: 44A44AA44AB44AD44AESpecial provisio
Page 11 and 12: 115S Interest payable for non-payme
Page 13: CHAPTER - XIII INCOME TAX AUTHORITI
Page 17 and 18: B. CHANGES IN CONSTITUTION, SUCCESS
Page 19 and 20: 217 Interest payable by assessee wh
Page 21 and 22: 245P Vacancies, etc., not to invali
Page 23 and 24: OF TAX269SS Mode of taking or accep
Page 25 and 26: 276CCC Failure to furnish return of

Income tax Act 1961 Section wise index - cs notes

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