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Trademark. TDS returns. section 153 time limit for completion of assessments and reassessments income tax act 1961 1997.
Section 153 of the Income Tax Act, 1961 specifies the time limit for completion of assessment, reassessment and recomputation orders by the Assessing Officer or the Transfer Pricing Officer. It also provides for extension of time limit in certain cases and for giving effect to orders under sections 250, 254, 260, 262, 263 and 264.
8 Φεβ 2024 · Learn how these sections govern assessments following a search or requisition under the Income Tax Act, 1961. See the interpretation, application and court rulings on the scope and period of assessment for different persons.
25 Μαΐ 2024 · Learn about the time limit for assessments, reassessments, and recomputations under Section 153 of the Income Tax Act, 1961. Read complete case digests on various provisions and exceptions of Section 153 with judgments and analysis.
7 Ιαν 2019 · Section 153 A of the Income-tax Act, 1961 provides for the scheme of assessment of income in case of a searched person. In terms of the said section, the Assessing Officer can frame assessment of a searched person for six assessment years immediately preceding the year of search.
153 (1) Every person paying at any time in a taxation year. (a) salary, wages or other remuneration, other than. (i) amounts described in subsection 212 (5.1), and. (ii) amounts paid at any time by an employer to an employee if, at that time, the employer is a qualifying non-resident employer and the employee is a qualifying non-resident employee,
8 Νοε 2022 · Sections 153A to section 153D govern search assessments. Read the meaning of terms and provisions used in assessment in search cases here.
