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Section 121 - 160 of Income-Tax Act, 1961

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HomeBrud.gifIndian LawBrud.gifActsBrud.gifIncome-Tax Act, 1961Brud.gifSection 121 - 160 of Income-Tax Act, 1961

This Section is in regard to the Income-Tax Act, 1961. Please click on a link below to access the respective section.

121 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
121A - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
122 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
123 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
124 - Jurisdiction of Assessing Officers
125 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
125A - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
126 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
127 - Power to transfer cases
128 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
129 - Change of incumbent of an office
130 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
130A - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
131 - Power regarding discovery, production of evidence, etc.
132 - Search and seizure
132A - Powers to requisition books of account, etc.
132B - Application of seized or requisitioned assets
133 - Power to call for information
133A - Power of survey
133B - Power to collect certain information
134 - Power to inspect registers of companies
135 - Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner
136 - Proceedings before income-tax authorities to be judicial proceedings
137 - [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964]
138 - Disclosure of information respecting assessees

  • Section 139: Return of income
  • Section 139A: Permanent account number
  • Section 139B: Scheme for submission of returns through Tax Return Preparers
  • Section 139C: Power of Board to dispense with furnishing documents, etc., with the return
  • Section 139D: Filing of return in electronic form
  • Section 140: Return by whom to be signed
  • Section 140A: Self-assessment
  • Section 141: [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
  • Section 141A: [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
  • Section 142: Inquiry before assessment
  • Section 142A: Estimate by Valuation Officer in certain cases
  • Section 143: Assessment
  • Section 144: Best judgment assessment

144A - Power of Joint Commissioner to issue directions in certain cases
144B - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

145A - Method of accounting in certain cases
146 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
147 - Income escaping assessment
148 - Issue of notice where income has escaped assessment
149 - Time limit for notice
150 - Provision for cases where assessment is in pursuance of an order on appeal, etc.
151 - Sanction for issue of notice
152 - Other provisions
153 - Time limit for completion of assessments and reassessments
153A - Assessment in case of search or requisition
153B - Time limit for completion of assessment under section 153A
153C - Assessment of income of any other person
153D - Prior approval necessary for assessment in cases of search or requisition
154 - Rectification of mistake
155 - Other amendments
156 - Notice of demand
157 Intimation of loss
158 - Intimation of assessment of firm
158A - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
158B - Definitions
158BA - Assessment of undisclosed income as a result of search
158BB - Computation of undisclosed income of the block period
158BC - Procedure for block assessment
158BD - Undisclosed income of any other person
158BE - Time limit for completion of block assessment
158BF - Certain interests and penalties not to be levied or imposed
158BFA - Levy of interest and penalty in certain cases
158BG - Authority competent to make the block assessment
158BH - Application of other provisions of this Act
158BI - Chapter not to apply after certain date
159 - Legal representatives
160 - Representative assessee

Sections of the Indian Income Tax Act, 1961