Assessment Procedures Chapter 2

Nishant Jain7323
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Nishant Jain7323
Created by Nishant Jain7323 almost 5 years ago
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Flowchart for assessments

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Assessment Procedures Chapter 2
  1. Notice u/s 142(1)- Notice for return and documents, etc.
    1. 142(2A)- Special Audit
      1. 142(1)(i)-Not furnished return within time u/s 139(1)
        1. 142(1)(ii)-For making assessment, A.O. asks to furnish docs.
          1. Opp. Of being heard
            1. Must be pending with A.O.
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