Section 154 : Rectification of mistake.
154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to insection 116Â may,â […]
154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to insection 116Â may,â […]
153D. No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner
153C. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where
153B. (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment,â (a)
153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in
153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the
152. (1) In an assessment, reassessment or recomputation made under section 147, the tax shall be chargeable at the rate
151. (1) No notice shall be issued under section 148 by an Assessing Officer, after the expiry of a period
150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for
149. (1) No notice under section 148 shall be issued for the relevant assessment year,â (a) if four years have