Chapter XIV PROCEDURE FOR ASSESSMENT

144B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
150 Provision for cases where assessment is in pursuance of an order on appeal, etc.
158 Intimation of assessment of firm
153B Time limit for completion of assessment under section 153A
152 Other provisions
153 Time limit for completion of assessments and reassessments
139 Return of income
139A Permanent account number
139C Power of Board to dispense with furnishing documents, etc., with the return
145 Method of accounting
139B Scheme for submission of returns through Tax Return Preparers
139D Filing of return in electronic form
140 Return by whom to be verified.
141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
142A Estimation of value of assets by Valuation Officer
143 Assessment
140A Self-assessment
142 Inquiry before assessment
144 Best judgment assessment
144A Power of Joint Commissioner to issue directions in certain cases
145A Method of accounting in certain cases
146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
148 Issue of notice where income has escaped assessment
147 Income escaping assessment
149 Time limit for notice
151 Sanction for issue of notice
154 Rectification of mistake
155 Other amendments
156 Notice of demand
157 Intimation of loss
153A Assessment in case of search or requisition
153C Assessment of income of any other person
153D Prior approval necessary for assessment in cases of search or requisition
144BA. Reference to Commissioner in certain cases
144C. Reference to dispute resolution panel