Section 142A : Estimation of value of assets by Valuation Officer.
142A. (1) The Assessing Officer may, for the purposes of assessment or reassessment, make a reference to a Valuation Officer […]
142A. (1) The Assessing Officer may, for the purposes of assessment or reassessment, make a reference to a Valuation Officer […]
142. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person
140A. (1) Where any tax is payable on the basis of any return required to be furnished under section 115WD
140. The return under section 115WD or section 139 shall be verifiedâ (a) in the case of an individual,â (i)
139D. The Board may make rules providing forâ (a) the class or classes of persons who shall be required to
139C. (1) The Board may make rules providing for a class or classes of persons who may not be required
139B. (1) For the purpose of enabling any specified class or classes of persons in preparing and furnishing returns of
139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July,
139A. (1) Every person,â (i)Â Â if his total income or the total income of any other person in respect of which
139. (1) Every person,â (a) being a company or a firm; or (b) being a person other than a company