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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XVI - PROCEDURE FOR ASSESSMENT
A.—Procedure for assessment
Section 272 of Income Tax Act - Power of Joint Commissioner to issue directions in certain cases
Section 268 of Income Tax Act - Inquiry before assessment
Section 269 of Income Tax Act - Estimation of value of assets by Valuation Officer
Section 270 of Income Tax Act - Assessment
Section 271 of Income Tax Act - Best judgment assessment
Section 273 of Income Tax Act - Faceless Assessment
Section 274 of Income Tax Act - Reference to Principal Commissioner or Commissioner in certain cases
Section 275 of Income Tax Act - Reference to Dispute Resolution Panel
Section 276 of Income Tax Act - Method of accounting
Section 277 of Income Tax Act - Method of accounting in certain cases
Section 278 of Income tax Act - Taxability of certain income
Section 279 of Income Tax Act - Income escaping assessment
Section 280 of Income Tax Act - Issue of notice where income has escaped assessment
Section 281 of Income Tax Act - Procedure before issuance of notice under section 280
Section 282 of Income Tax Act - Time limit for notices under sections 280 and 281
Section 283 of Income Tax Act - Provision for cases where assessment is in pursuance of an order on appeal, etc
Section 284 of Income Tax Act - Sanction for issue of notice
Section 285 of Income Tax Act - Other Provision
Section 286 of Income Tax Act - Time limit for completion of assessment, reassessment and recomputation
Section 287 of Income Tax Act - Rectification of mistake
Section 288 of Income Tax Act - Other Amendments
Section 289 of Income Tax Act - Notice of demand
Section 290 of Income Tax Act - Modification and revision of notice in certain cases
Section 291 of Income Tax Act - Intimation of loss