CHAPTER XIV – Procedure for assessment
Here’s the section-wise analysis of CHAPTER XIV – Procedure for assessment of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 139 | Return of Income | Section-263 |
| 139A | Permanent Account Number | Section-262 |
| 139AA | Quoting of Aadhaar Number | Section-262(9) |
| 139B | Scheme for submission of returns through Tax Return Preparers | Section-264 |
| 139C | Power of Board to dispense with furnishing documents, etc., with return | Section-263(2)(a) |
| 139D | Filing of return in electronic form | Section-263(2)(a) |
| 140 | Return by whom to be verified | Section-265 |
| 140A | Self-assessment | Section-266 |
| 140B | Tax on Updated Returns | Section-267 |
| 141 | Provisional assessment. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.] | Omitted |
| 141A | Provisional assessment for refund. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968. Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and omitted by the Finance Act, 1964, w.e.f. 1-4-1964.] | Omitted |
| 142 | Inquiry before assessment | Section-268 |
| 142A | Estimation of value of assets by Valuation Officer | Section-269 |
| 142B | Faceless Inquiry or Valuation | Section-532 |
| 143 | Assessment | Section-270 |
| 144 | Best judgment assessment | Section-271 |
| 144A | Power of Joint Commissioner to issue directions in certain cases | Section-272 |
| 144B | Faceless Assessment | Section-273 |
| 144BA | Reference to Principal Commissioner or Commissioners in certain cases | Section-274 |
| 144C | Reference to dispute resolution panel | Section-275 |
| 145 | Method of accounting | Section-276 |
| 145A | Method of accounting in certain cases | Section-277 |
| 145B | Taxability of certain income | Section-278 |
| 146 | Reopening of assessment at the instance of the assessee. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] | Omitted |
| 147 | Income escaping assessment | Section-279 |
| 148 | Issue of notice where income has escaped assessment | Section-280 |
| 148A | Procedure before issuance of notice u/s 148 | Section-281 |
| 148B | Prior Approval for assessment, reassessment or recomputation in certain cases | Omitted |
| 149 | Time limit for notice u/s 148 and 148A | Section-282 |
| 150 | Provision for cases where assessment is in pursuance of an order on appeal, etc | Section-283 |
| 151 | Sanction for issue of notice | Section-284 |
| 151A | Faceless assessment of income escaping assessment | Section-532 |
| 152 | other provisions | Section-285 |
| 153 | Time limit for completion of assessments, reassessments and recomputation | Section-286 |
| 153A | Assessment in case of search or requisition | Omitted |
| 153B | Time-limit for completion of assessment under section 153A | Omitted |
| 153C | Assessment of income of any other person | Omitted |
| 153D | Prior approval necessary for assessment in cases of search or requisition. | Omitted |
| 154 | Rectification of mistake | Section-287 |
| 155 | Other Amendments. | Section-288 |
| 156 | Notice of demand. | Section-289 |
| 156A | Modification and revision of notice in certain cases. | Section-290 |
| 157 | Intimation of Loss. | Section-291 |
| 157A | Faceless rectification, amendments and issuance of notice or intimation. | Section-532 |
| 158 | Intimination of assessment of firm. | Omitted |
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