Chapters23
- ¶Chapter 16 overview
- 268Inquiry before assessment
- 269Estimation of value of assets by Valuation Officer
- 270Assessment
- 271Best judgment assessment
- 272Power of Joint Commissioner to issue directions in certain cases
- 273Faceless Assessment
- 274Reference to Principal Commissioner or Commissioner in certain cases
- 275Reference to Dispute Resolution Panel
- 276Method of accounting
- 277Method of accounting in certain cases
- 278Taxability of certain income
- 279Income escaping assessment
- 280Issue of notice
- 281Procedure before issuance of notice under section 280
- 282Time limit for notices under sections 280 and 281
- 283Provision for cases where assessment is in pursuance of an order on appeal, etc
- 284Sanction for issue of notice
- 285Other provisions
- 286Time limit for completion of assessment, reassessment and recomputation
- 287Rectification of mistake
- 288Other amendments
- 289Notice of demand
- 290Modification and revision of notice in certain cases
- 291Intimation of loss
- 292Assessment of income pertaining to the block period
- 293Computation of total income of block period
- 294Procedure for block assessment
- 295Undisclosed income of any other person
- 296Time-limit for completion of block assessment
- 297Certain interests and penalties not to be levied or imposed
- 298Levy of interest and penalty in certain cases
- 299Authority competent to make assessment of block period
- 300Application of other provisions of Act
- 301Interpretation
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