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             Information/Reasons to believe that income chargeable to tax has      escaped assessment  

Chapter 6             Sanction/Approval/Direction from Higher Authority                  

Chapter 7             Reply to Show cause notice under section 148A/ Filing of Objections    

Chapter 8             Order under section 148A/Order on objection                              

Chapter 9             Writ Petition against Reassessment Proceedings                          

Chapter 10           Assessment or Reassessment Proceedings under section 148    

Chapter 11           Miscellaneous Issues                                                                         

Chapter 12           TOLA and Reassessment                                                                 

Chapter 13           Reassessment and Information Technology Act, 2000             

Chapter 14           Reassessment and Code of Civil Procedure, 1908                      

Chapter 15           Reassessment and the Bharatiya Sakshya Adhiniyam 2023 (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                                                                             

Chapter 19           Reassessment in pursuance of faceless collection of information under section 135A of the Income Tax Act, 1961                                                                                     

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

SUBJECT INDEX