Regular Assessment

295 views
User Avatar

20 Points Posted on 17 September 2020
which section is called regular Assessment?
0 Reply Share Follow
On 17 September 2020 at 13:57 Report
Replies (4)
Quick Summary
This discussion clarifies what constitutes a 'Regular Assessment' under tax law. It identifies Section 143(3) (scrutiny assessment) and Section 144 (best judgment assessment) as the two primary types of regular assessments. Other sections, such as 147 for income escaping assessment and 153(3) for search assessments, are considered special or reassessments.

User Avatar

22 Points Posted on 17 September 2020
143(3)
1 Reply
On 17 September 2020 at 14:32
User Avatar

Practice
4510 Points Posted on 17 September 2020
Originally posted by : deepa gupta
which section is called regular Assessment?

Under Section 143(3 ) Scrutiny and 147 Assessment

1 Reply
On 17 September 2020 at 14:54
User Avatar

7 Points Posted on 17 September 2020
Only 2 assesments are considered as regular assessments :
143(3) scrutiny assessment
144 best judgement asessment

further there are 2 special assessments
147 income escaping assessment/reassessment
153(3) search assessment
1 Reply
On 17 September 2020 at 15:17
User Avatar

47 Points Posted on 18 September 2020
Assessment u/s 143(3) and 144 are regular assesement. rest are reopening, search assessment etc.
1 Reply
On 18 September 2020 at 01:23

Leave a Reply

Post Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Topics :

  1. Form 146 foreign remittance us citizen
  2. GST 16(2) notice
  3. Which GSTR-1 upload error do you hit most often?
  4. Need advice regarding accounting fees
  5. Is it possible to get a refund for an accidental o
  6. ITR-3 Section P&L - speculative income - no bo
  7. Foreign Assets reporting
  8. Build corpus in HUF
  9. Queries with the new form 144
  10. Updating form 10-ee and Schedule FA if there is ch

More recent discussions | Post

Related Topics :

Loading