Section – 147, Income-tax Act, 1961 92[Income escaping assessment. 147. If any income chargeable to tax, in the case of an assessee, ... ...
Taxability of certain income. Section – 145B, Income-tax Act, 1961
Section – 145B, Income-tax Act, 1961 Taxability of certain income. 145B. (1) Notwithstanding anything to the contrary contained in section 145, the interest ... ...
Method of accounting in certain cases. Section – 145A, Income-tax Act, 1961
Section – 145A, Income-tax Act, 1961 Method of accounting in certain cases. 145A. For the purpose of determining the income chargeable under ... ...
Method of accounting. Section – 145, Income-tax Act, 1961
Section – 145, Income-tax Act, 1961 Method of accounting. 145. (1) Income chargeable under the head “Profits and gains of business or ... ...
Reference to dispute resolution panel. Section – 144C, Income-tax Act, 1961
Section – 144C, Income-tax Act, 1961 Reference to dispute resolution panel. 144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary ... ...
Reference to Principal Commissioner or Commissioner in certain cases.85 Section – 144BA, Income-tax Act, 1961
Section – 144BA, Income-tax Act, 1961 Reference to Principal Commissioner or Commissioner in certain cases.85 144BA. (1) If, the Assessing Officer, at ... ...
Faceless Assessment. Section – 144B, Income-tax Act, 1961
Section – 144B, Income-tax Act, 1961 Faceless Assessment. 144B. 80[(1) Notwithstanding anything to the contrary contained in any other provision of this ... ...
Power of Joint Commissioner to issue directions in certain cases. Section – 144A, Income-tax Act, 1961
Section – 144A, Income-tax Act, 1961 Power of Joint Commissioner to issue directions in certain cases. 144A. A Joint Commissioner may, on ... ...
Best judgment assessment. Section – 144, Income-tax Act, 1961
Section – 144, Income-tax Act, 1961 Best judgment assessment. 144. (1) If any person— (a) fails to make the return required under ... ...
Assessment. Section – 143, Income-tax Act, 1961
Section – 143, Income-tax Act, 1961 Assessment. 143. (1) Where a return has been made under section 139, or in response to a ... ...