completion of assessment is talk about which assessment as per section 139(5)?
143(1) is summry assessment but I can file revised return if 143(1) is issued, what is exect meaning of completion of assessment
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Revised return u/s 139(5)
Replies (4)
Assessee can revise ITR u/s. 139(5) for AY 2019-20, till March 2020 even if intimation u/s. 143(1) received.
Sec 143(1) is just processing of return.It is not completion of Assessment.You can also file revised return after 143(1) processing.
If scrutiny proceedings are completed U/s 143(3) and if you receive order or U/s 144 it is said to be completion of assessment
Intimation under 143(1) is not an assessment in itself. You may receive a notice under 143(2) despite receipt of intimation.
Order under 143(3) / 144 is usually said to be completion of assessment. Such assessment can still be reopened under section 148.
Order under 143(3) / 144 is usually said to be completion of assessment. Such assessment can still be reopened under section 148.
Income tax return 2019-20 prosess but revised return submit hai or nahi
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