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    Income_Tax_Act
    Section / Rule Number   Content   
     
    139 Return of income
    139A Permanent account number
    139AA.Quoting of Aadhaar number.
    139B Scheme for submission of returns through Tax Return Preparers
    139C Power of Board to dispense with furnishing documents, etc., with the return
    139D Filing of return in electronic form
    140 Return by whom to be verified.
    140A Self-assessment
    140B Tax on updated return.
    141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
    141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
    142 Inquiry before assessment
    142A Estimation of value of assets by Valuation Officer
    142B Faceless inquiry or Valuation
    143 Assessment
    144 Best judgment assessment
    144A Power of Joint Commissioner to issue directions in certain cases
    144B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
    144B Faceless assessment
    144BA Reference to Commissioner in certain cases
    144C Reference to dispute resolution panel
    145 Method of accounting
    145A Method of accounting in certain cases
    145B Taxability of certain income.
    146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
    147 Income escaping assessment
    148 Issue of notice where income has escaped assessment
    148A Conducting inquiry, providing opportunity before issue of notice under section 148.
    148B Prior approval for assessment,reassessment or recomputation in certain cases.
    149 Time limit for notice
    150 Provision for cases where assessment is in pursuance of an order on appeal, etc.
    151 Sanction for issue of notice
    151A Faceless assessment of income escaping assessment
    152 Other provisions
    153 Time limit for completion of assessments and reassessments
    153A Assessment in case of search or requisition
    153B Time limit for completion of assessment under section 153A
    153C Assessment of income of any other person
    153D Prior approval necessary for assessment in cases of search or requisition
    154 Rectification of mistake
    155 Other amendments
    156 Notice of demand
    156A Modification and revision of notice in certain cases.
    157 Intimation of loss
    157A Faceless rectification, amendments and issuance of notice or intimation
    158 Intimation of assessment of firm
     
         
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