BharatTax.co — Knowledge Portal
File GST ↗
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

Practical points

  • Reassessment: full s. 281 (1961 s. 148A) compliance is required; missing show-cause / unreasoned 148A(d) order = vitiated notice.
  • Faceless: proceedings run on the NFAC portal; replies are due within statutory time; a video hearing may be requested.
  • DRP: the DRP route is available in international transaction / NR cases — 9-month binding direction is faster than CIT(A) appeal.
  • Rectification: 4-year limit; the mistake must be apparent from the record.
  • Search-block assessment (FA 2024): post-search proceedings now in single block assessment of 6 preceding years.
← All ITA 2025 commentaryAct 2025 hub