Article explains various Types of Income Tax Return and Assessment Procedure. It Includes Voluntary Income Tax Return U/s. 139(1), Income Tax Return of Loss U/s. 139(3), Belated Income Tax Return U/s. 139(4), Revised Income Tax Return U/s. 139(5) and Defective Income Tax Return U/s. 139(9).

Article gives Comparative Analysis of Different Types of Assessment which includes  Summary Assessment or Intimation U/s. 143(1), Regular Assessment or Scrutiny Assessment U/s. 143(3), Best Judgement Assessment U/s. 144, Income Escaping Assessment U/s. 147, Protective Assessment U/s. 143(3) or U/s.  144 as per Court Order, Search Assessment U/s.  153A.

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Qualification: Graduate
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Location: Davangere, Karnataka, IN
Member Since: 01 Sep 2018 | Total Posts: 4

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