Income-tax Act,1961 |
Act No : 43 of 1961 |
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Contents of Act: |
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SECTION( 145 ) Method of accounting1 | |
SECTION( 146 ) Reopening of assessment at the instance of the assessee. | |
SECTION( 147 ) Income escaping assessment2 | |
SECTION( 148 ) Issue of notice where income has escaped assessment2 | |
SECTION( 149 ) Time limit for notice | |
SECTION( 150 ) Provision for cases where assessment is in pursuance of an order on appeal, etc. | |
SECTION( 151 ) Sanction for issue of notice | |
SECTION( 152 ) Other provisions | |
SECTION( 153 ) Time limit for completion of assessments and reassessments | |
SECTION( 154 ) Rectification of mistake2 |