ITA 1961 · Chapter XIV
Chapter XIV
Sections in this chapter
- 139
Section 139 — Return of Income
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 139A
Section 139A — Permanent Account Number
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 139AA
Section 139AA — Quoting of Aadhaar Number
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 139B
Section 139B — Scheme for Submission of Returns Through Tax Return Preparers
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 139C
Section 139C — Power of Board to Dispense With Furnishing Documents With Return
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 139D
Section 139D — Filing of Return in Electronic Form
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 140
Section 140 — Return by Whom to be Verified
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 140A
Section 140A — Self-Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 140B
Section 140B — Tax on Updated Return
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 141
Section 141 — Provisional assessment (Omitted)
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 141A
Section 141A — Provisional assessment for refund (Omitted)
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 142
Section 142 — Inquiry Before Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 142A
Section 142A — Estimate of Value of Assets by Valuation Officer
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 142B
Section 142B — Faceless Inquiry or Valuation
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 143
Section 143 — Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 144
Section 144 — Best Judgment Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 144A
Section 144A — Power of Joint Commissioner to Issue Directions in Certain Cases
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 144B
Section 144B — Faceless Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 144BA
Section 144BA — Reference to Principal Commissioner or Commissioner in Certain Cases (GAAR)
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 144C
Section 144C — Reference to Dispute Resolution Panel
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 145
Section 145 — Method of Accounting
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 145A
Section 145A — Method of Accounting in Certain Cases
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 145B
Section 145B — Taxability of Certain Income
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 146
Section 146 — Reopening of assessment at the instance of the assessee (Omitted)
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 147
Section 147 — Income Escaping Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 147A
Section 147A — Assessing Officer for purposes of sections 148 and 148A
Section 147A of the Income-tax Act, 1961, inserted by the Finance Act, 2026 with effect from 1 April 2021, declares that the Assessing Officer for sections 148 and 148A is an officer other than the National Faceless Assessment Centre or a faceless assessment unit, overriding court decisions such as Hexaware Technologies (Bombay High Court, 2024).
- 148
Section 148 — Issue of Notice Where Income Has Escaped Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 148A
Section 148A — Procedure Before Issuance of Notice Under Section 148
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 148B
Section 148B — Prior Approval for Assessment Reassessment or Recomputation in Certain Cases
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 149
Section 149 — Time Limit for Notices Under Sections 148 and 148A
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 150
Section 150 — Provision for Cases Where Assessment is in Pursuance of an Order on Appeal
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 151
Section 151 — Sanction for Issue of Notice
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 151A
Section 151A — Faceless Assessment of Income Escaping Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 152
Section 152 — Other Provisions
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 153
Section 153 — Time Limit for Completion of Assessment Reassessment and Recomputation
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 153A
Section 153A — Assessment in Case of Search or Requisition
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 153B
Section 153B — Time Limit for Completion of Assessment Under Section 153A
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 153C
Section 153C — Assessment of Income of Any Other Person
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 153D
Section 153D — Prior Approval Necessary for Assessment in Cases of Search or Requisition
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 154
Section 154 — Rectification of Mistake
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 155
Section 155 — Other Procedural Amendments
STATUTORY ARCHITECTURE — 18-ROW MAP
- 156
Section 156 — Notice of Demand
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 156A
Section 156A — Modification and Revision of Notice of Demand in Certain Cases
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
- 157
Section 157 — Intimation of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
- 157A
Section 157A — Faceless rectification, amendments and issuance of notice or intimation
STATUTORY ARCHITECTURE — 18-ROW MAP
- 158
Section 158 — Intimation of Assessment of Firm
CHAPTER XIV — PROCEDURE FOR ASSESSMENT