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FOR CA FINAL STUDENTS
LIST OF SECTIONS OF ASSESSMENT PROCEDURE OF DIRECT TAX

139(1):- VOLUNTARY RETURN.

139(1B):- FILING OF RETURNS IN ELECTRONIC FORM.
139(3) :-RETURN OF LOSS.
139(4) :-BELATED RETUR..
139(4A) :-RETURN BY CHARITABLE TRUST.
139(4B) :-RETURN BY POLITICAL PARTIES.
139(4C) :-RETURN BY CERTAIN ASSOCIATION/INSTITUTIONS.
1394(D) :-RETURN BY CERTAIN SCINTIFIC RESEARCH INSTITUTE,
UNIVERSITIES OR COLLAGES.
9. 139(5) :-REVISED RETURNS.
10. 139(6) :-THE DETAILS TO BE FURNISHED BY ASSESSEE I THE RETURN
OF INCOME.
11. 139(9) :-DEFACTIVE RETURN.
12. 139A :-PERMANENT ACCOUNT NUMBER.
13. 140 :-SIGNATARY OF THE RETURN.
14. 140A:-SELF ASSESSMENT.
15. 142(1) :-NOTICE FOR FILING RETURN OF INCOME.
16. 142(2) :-INQUARIES.
17. 142(2A) :-SPECIAL AUDIT.
18. 142(3) :-OPPRUNITY OF BEING HEARED.
19. 142A:-ESTIMATES BY VALUATION OFFICER IN CERTAIN CASES.
20. 143:-INTIMATION.
21. 143(2) :-NOTICE FOR SCRUTINY/REGULAR ASSESSMENT.
22. 143(3) :-SCRUTINY/REGULAR ASSESSMENT.
23. 144 :-BEST JUDGE ASSESSMENT.
24. 144C :-REFERENCE TO THE DISPUTE RESOLUTION PANEL.
25. 147 :-INCOME ESCAPING ASSESSMENT.
26. 148:-ISSUE OF NOTICE WHERE INCOME HAS ESCAPED ASSESSMENT.
27. 149 :-TIME LIMIT FOR ISSUE NOTICE UNDER SECTION148.
28. 152 :-OTHER PROVISION.
29. 153(1):- EXPLN: - TIME PERIODS ARE ELCLUDED FROM THE TIME
LIMITS FOR PASSING ASSESSEMENT ORDERS..
30. 153(2A) :-FRESH ASSESSMENT.
31. 153A :-ASSESSMENT IN CASE SERCH OR REQUSITION.
32. 153B :-TIME LIMIT FOR COMPLITION OD ASSESSMENT UNDER
SECTION 153A.
33. 153C :-ASSESSMENT OF INCOME OF ANY OTHER PERSON.
34. 154:-RECTIFICATION OF MISTAKES.
35. 155:-TIME LIMIT FOR RACTIFIACATION OF MISTAKE UNDER SPECIAL
SITUATION.
36. 156:-NOTICE OF DEMAND.
37. 158A:-SPECIAL PROVISON TO AVOID REPETATIVE APPEALS.
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