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ITA 2025 regimeAct — chapter commentaryVolume XVI1 min read

ITA 2025 — Chapter XVI commentary (Vol XVI)

Chapter XVI

CHAPTER XVI — PROCEDURE FOR ASSESSMENT INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 s. 281 — Inquiry s. 142 s. 283 — Summary assessment 143(1) s. 143(1) s. 284 — Scrutiny notice (3 months) s. 143(2) s. 285 — Regular assessment 143(3) s. 143(3) s. 286 -292 — Reassessment + 148A pre-procedure ss.…

CHAPTER XVI — PROCEDURE FOR ASSESSMENT

Chapter XVI — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

s. 281 — Inquiry

s. 142

s. 283 — Summary assessment 143(1)

s. 143(1)

s. 284 — Scrutiny notice (3 months)

s. 143(2)

s. 285 — Regular assessment 143(3)

s. 143(3)

s. 286-292 — Reassessment + 148A pre-procedure

ss. 147-149, 148A

s. 293-300 — Search assessment / block (FA 2024)

ss. 153A-D, Chapter XIV-B (revived)

s. 301 — Best-judgment

s. 144

s. 302-305 — Faceless framework

s. 144B

s. 306 — DRP (international / NR)

s. 144C

s. 307 — Rectification (4 yr)

s. 154

s. 309-315 — Time limits

s. 153

Practitioner notes

  • Reassessment: insist on full s. 287A (148A) compliance; missing show-cause / unreasoned 148A(d) order = vitiated notice.
  • Faceless: track NFAC portal; respond within statutory time; request video hearing on demand.
  • DRP: opt for DRP route in international transaction / NR cases — 9-month binding direction is faster than CIT(A) appeal.
  • Rectification: 4-year limit; preserve evidence of mistake apparent from record.
  • Search-block assessment (FA 2024): post-search proceedings now in single block assessment of 6 preceding years; coordinate with search-day documentation.
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