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Regular Assessment

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which section is called regular Assessment?
Replies (4)
143(3)
Originally posted by : deepa gupta
which section is called regular Assessment?

Under Section 143(3 ) Scrutiny and 147 Assessment

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
Assessment u/s 143(3) and 144 are regular assesement. rest are reopening, search assessment etc.


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