Category: Income Tax Act

Section – 147, Income-tax Act, 1961 92[Income escaping assessment. 147. If any income chargeable to tax, in the case of an assessee, ... ...

Section – 145B, Income-tax Act, 1961 Taxability of certain income. 145B. (1) Notwithstanding anything to the contrary contained in section 145, the interest ... ...

Section – 145A, Income-tax Act, 1961 Method of accounting in certain cases. 145A. For the purpose of determining the income chargeable under ... ...

Section – 145, Income-tax Act, 1961 Method of accounting. 145. (1) Income chargeable under the head “Profits and gains of business or ... ...

Section – 144C, Income-tax Act, 1961 Reference to dispute resolution panel. 144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary ... ...

Section – 144BA, Income-tax Act, 1961 Reference to Principal Commissioner or Commissioner in certain cases.85 144BA. (1) If, the Assessing Officer, at ... ...

Section – 144B, Income-tax Act, 1961 Faceless Assessment. 144B. 80[(1) Notwithstanding anything to the contrary contained in any other provision of this ... ...

Section – 144A, Income-tax Act, 1961 Power of Joint Commissioner to issue directions in certain cases. 144A. A Joint Commissioner may, on ... ...

Section – 144, Income-tax Act, 1961 Best judgment assessment. 144. (1) If any person— (a)  fails to make the return required under ... ...

Section – 143, Income-tax Act, 1961 Assessment. 143. (1) Where a return has been made under section 139, or in response to a ... ...