ITA 1961 · Chapter XV
Chapter XV
Sections in this chapter
- 143(1)
Summary Intimation
CPC processes returns and issues intimation u/s 143(1) — TDS reconciliation, basic computational adjustments. Time-limit: within 9 months from end of FY in which return filed (FA 2017 reduction from 12 to 9 months). Adjustments allowed:…
- 143(2)
Notice for Scrutiny
AO may select case for scrutiny by issuing s. 143(2) notice within 3 months from end of FY in which return filed (post FA 2021 from 6 months earlier). Failure to issue within time forecloses scrutiny.
- 143(3)
Regular Assessment
AO completes assessment by order in writing — accepting / modifying return. Time-limit u/s 153 — 12 months from end of relevant AY (regular cases) / 21 months (TP cases). Faceless framework u/s 144B — operative from 1-4-2021 onwards.…
- 159
Section 159 — Legal Representative Liability
STATUTORY ARCHITECTURE — 18-ROW MAP
- 160
Section 160 — Representative Assessee
STATUTORY ARCHITECTURE — 18-ROW MAP
- 161
Section 161 — Liability of Representative Assessee
STATUTORY ARCHITECTURE — 18-ROW MAP
- 162
Section 162 — Right of Representative Assessee to Recover
STATUTORY ARCHITECTURE — 18-ROW MAP
- 163
Section 163 — Agent of NR -- Definition
STATUTORY ARCHITECTURE — 18-ROW MAP
- 164
Section 164 — Trust -- Tax on Discretionary - Unspecified Beneficiary
STATUTORY ARCHITECTURE — 18-ROW MAP
- 164A
Section 164A — Oral Trust Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
- 165
Section 165 — Mode of Computation -- Trust
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- 166
Section 166 — Direct Assessment of Beneficiary -- Option
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- 167
Section 167 — Charge of Tax on AOP - BOI
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- 167A
Section 167A — Charge on Specified Trusts
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- 167B
Section 167B — AOP - BOI Members Identifiable -- Tax Allocation
STATUTORY ARCHITECTURE — 18-ROW MAP
- 167C
Section 167C — Joint Venture Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
- 168
Section 168 — Deceased Person's Income (Executor)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 169
Section 169 — Right of Executor to Recover Tax
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- 170
Section 170 — Succession to Business - Profession
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- 170A
Section 170A — Succession via Business Reorganisation (FA 2022)
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- 171
Section 171 — HUF Partition
STATUTORY ARCHITECTURE — 18-ROW MAP
- 172
Section 172 — Shipping Business -- Non-Resident
STATUTORY ARCHITECTURE — 18-ROW MAP
- 173
Section 173 — Recovery from Agent of NR
STATUTORY ARCHITECTURE — 18-ROW MAP
- 174
Section 174 — Departing NR -- Acceleration of Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
- 174A
Section 174A — Departing AOP-BOI Acceleration
STATUTORY ARCHITECTURE — 18-ROW MAP
- 175
Section 175 — Discontinuance of Business
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- 176
Section 176 — Person Likely to Transfer Property to Avoid Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
- 177
Section 177 — Dissolved Firm - Discontinued Business -- Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
- 179
Section 179 — Director's Liability for Private Co Tax
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- 180
Section 180 — Royalty Recipient -- Tax
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- 180A
Section 180A — Specialised
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- 181
Section 181 — Specialised Cases
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