XIV

ITA 1961 · Chapter XIV

Chapter XIV

55 sections authoredUp to AY 2025-26

Sections in this chapter

139
Section 139 — Return of Income
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139AA
Section 139AA — PAN-Aadhaar Linkage
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139B
Section 139B — Tax Return Preparer Scheme
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139C
Section 139C — Power to Prescribe Documents Not to Be Furnished
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140
Section 140 — Verification - Signing of Return
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140A
Section 140A — Self-Assessment
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140B
Section 140B — Tax on Updated Return
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141
Section 141 — Provisional Assessment (Sunset)
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141A
Section 141A — Provisional Assessment by AO
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142
Section 142 — Inquiry Before Assessment
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142A
Section 142A — Reference to Valuation Officer
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142B
Section 142B — Faceless Inquiry - Valuation
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143
Section 143 — Assessment
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144
Section 144 — Best Judgement Assessment
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144A
Section 144A — Joint Commissioner Power to Direct
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144B
Section 144B — Faceless Assessment Procedure
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144BA
Section 144BA — Faceless Assessment Procedure -- Detailed
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144C
Section 144C — Dispute Resolution Panel (DRP)
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145
Section 145 — Method of Accounting
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145A
Section 145A — Method of Accounting -- Inventory - Securities
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145B
Section 145B — Specific Income Recognition Items
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146
Section 146 — Reopening of Assessment Pre-Section 147 (Sunset)
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147
Section 147 — Reassessment - Income Escaping Assessment
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148
Section 148 — Notice for Reassessment
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148A
Section 148A — Pre-Reassessment Procedure (FA 2021)
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148B
Section 148B — Specialised Reassessment
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149
Section 149 — Time-Limits for Notice
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150
Section 150 — Reassessment Pursuant to Order
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151
Section 151 — Sanction for Issue of Notice
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151A
Section 151A — Faceless Sanction
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152
Section 152 — Other Provisions for Reassessment
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153
Section 153 — Time-Limit for Completion of Assessment
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153A
Section 153A — Search Assessment (Pre-FA 2024 Block Period -- Now Reverted)
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153B
Section 153B — Time-Limit for 153A Assessment
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153C
Section 153C — Search Assessment of Other Persons
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153D
Section 153D — Approval for Search Assessment
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154
Section 154 — Rectification of Mistake
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155
Section 155 — Other Procedural Amendments
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156
Section 156 — Notice of Demand
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156A
Section 156A — Demand for Updated Return
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157
Section 157 — Intimation of Loss
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157A
Section 157A — Intimation Specialised
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158
Section 158 — Issue of Refund
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158A
Section 158A — Settlement -- Identical Q of Law
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158AA
Section 158AA — Specialised
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158AB
Section 158AB — Specialised
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158B
Section 158B — Definitions for Block Period (Search Assessment)
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158BA
Section 158BA — Block Period Assessment
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158BB
Section 158BB — Computation of Undisclosed Block Period Income
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158BC
Section 158BC — Procedure for Block Assessment
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158BE
Section 158BE — Time-Limit for Block Assessment
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158BF
Section 158BF — Other Procedural Block Assessment
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158BFA
Section 158BFA — Block Assessment Penalty - Interest
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158BG
Section 158BG — Block Assessment Order Approval
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158BH
Section 158BH — Block Assessment -- General Provisions Apply
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Chapter XIV

Sections in this chapter

Section 139 — Return of Income

Section 139AA — PAN-Aadhaar Linkage

Section 139B — Tax Return Preparer Scheme

Section 139C — Power to Prescribe Documents Not to Be Furnished

Section 140 — Verification - Signing of Return

Section 140A — Self-Assessment

Section 140B — Tax on Updated Return

Section 141 — Provisional Assessment (Sunset)

Section 141A — Provisional Assessment by AO

Section 142 — Inquiry Before Assessment

Section 142A — Reference to Valuation Officer

Section 142B — Faceless Inquiry - Valuation

Section 143 — Assessment

Section 144 — Best Judgement Assessment

Section 144A — Joint Commissioner Power to Direct

Section 144B — Faceless Assessment Procedure

Section 144BA — Faceless Assessment Procedure -- Detailed

Section 144C — Dispute Resolution Panel (DRP)

Section 145 — Method of Accounting

Section 145A — Method of Accounting -- Inventory - Securities

Section 145B — Specific Income Recognition Items

Section 146 — Reopening of Assessment Pre-Section 147 (Sunset)

Section 147 — Reassessment - Income Escaping Assessment

Section 148 — Notice for Reassessment

Section 148A — Pre-Reassessment Procedure (FA 2021)

Section 148B — Specialised Reassessment

Section 149 — Time-Limits for Notice

Section 150 — Reassessment Pursuant to Order

Section 151 — Sanction for Issue of Notice

Section 151A — Faceless Sanction

Section 152 — Other Provisions for Reassessment

Section 153 — Time-Limit for Completion of Assessment

Section 153A — Search Assessment (Pre-FA 2024 Block Period -- Now Reverted)

Section 153B — Time-Limit for 153A Assessment

Section 153C — Search Assessment of Other Persons

Section 153D — Approval for Search Assessment

Section 154 — Rectification of Mistake

Section 155 — Other Procedural Amendments

Section 156 — Notice of Demand

Section 156A — Demand for Updated Return

Section 157 — Intimation of Loss

Section 157A — Intimation Specialised

Section 158 — Issue of Refund

Section 158A — Settlement -- Identical Q of Law

Section 158AA — Specialised

Section 158AB — Specialised

Section 158B — Definitions for Block Period (Search Assessment)

Section 158BA — Block Period Assessment

Section 158BB — Computation of Undisclosed Block Period Income

Section 158BC — Procedure for Block Assessment

Section 158BE — Time-Limit for Block Assessment

Section 158BF — Other Procedural Block Assessment

Section 158BFA — Block Assessment Penalty - Interest

Section 158BG — Block Assessment Order Approval

Section 158BH — Block Assessment -- General Provisions Apply