Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961

Description

Chapter 1 Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961

Chapter 2 Meaning of some important words and phrases in relation to reassessment and understanding of provisions

Chapter 3 Issue and Service of Notice under section 148 of Income-tax Act, 1961

Chapter 4 Filing of return in response to notice under section 148

Chapter 5 Information/Reasons to believe that income chargeable to tax has escaped assessment

Chapter 6 Sanction/Approval/Direction from Higher Authority

Chapter 7 Reply to Show cause notice under section 148A/ Filing of Objections

Chapter 8 Order under section 148A/Order on objection

Chapter 9 Writ Petition against Reassessment Proceedings

Chapter 10 Assessment or Reassessment Proceedings under section 148

Chapter 11 Miscellaneous Issues

Chapter 12 TOLA and Reassessment

Chapter 13 Reassessment and Information Technology Act, 2000

Chapter 14 Reassessment and Code of Civil Procedure, 1908

Chapter 15 Reassessment and the Bharatiya Sakshya Adhiniyam 2023 (Indian Evidence Act, 1872)

Chapter 16 Income-tax Act, 1922 — Relevant provisions

Chapter 17 Checklist for handling case under section 148

Chapter 18 Specimen Formats

Chapter 19 Reassessment in pursuance of faceless collection of information under section 135A of the Income Tax Act, 1961

Appendix 1 Circulars, Notifications, Instructions, Press Release & Statute

SUBJECT INDEX