Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961

About Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961

Chapter 1 Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961
Chapter 2 Meaning of some important words and phrases in relation to reassessment and understanding of provisions

Chapter 3 Issue and Service of Notice under section 148 of Income-tax Act, 1961
Chapter 4 Filing of return in response to notice under section 148

Chapter 5 Reasons to believe that income chargeable to tax has escaped assessment
Chapter 6 Sanction/Approval/Direction from Higher Authority
Chapter 7 Filing of Objection/Reply to Show cause notice under section 148A

Chapter 8 Order on Objection/Order under section 148A
Chapter 9 Writ Petition against Reassessment Proceedings

Chapter 10 Assessment or Reassessment Proceedings under section 148

Chapter 11 Miscellaneous Issues

Chapter 12 COVID-19 and Reassessment

Chapter 13 Reassessment and Information Technology Act, 2000

Chapter 14 Reassessment and Code of Civil Procedure, 1908

Chapter 15 Reassessment and the Indian Evidence Act, 1872

Chapter 16 Income-tax Act, 1922 ? Relevant provisions

Chapter 17 Checklist for handling case under section 148

Chapter 18 Specimen Formats

Appendix 1 Circulars, Notifications, Instructions, Press Release & Statute