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Regular Assessment
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
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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