Assessment — Topic Index
Status: ✅ Fully ingested (50 sections: 231–280) Chapters covered: XII (Part IXA — Tonnage Tax), XIV (Authorities), XV (PAN), XVI (Assessment Procedure)
Part IXA — Tonnage Tax Scheme (Sections 231–235)
| Section | Heading | Page |
|---|---|---|
| 231 | Method of opting of tonnage tax scheme and validity | s231-opting-tonnage-scheme |
| 232 | Certain conditions for applicability of tonnage tax scheme | s232-tonnage-conditions |
| 233 | Amalgamation and demerger | s233-tonnage-amalgamation-demerger |
| 234 | Avoidance of tax and exclusion from tonnage tax scheme | s234-tonnage-avoidance-exclusion |
| 235 | Interpretation | s235-tonnage-interpretation |
Chapter XIV — Income-Tax Authorities
A. Appointment and Control (Sections 236–240)
| Section | Heading | Page |
|---|---|---|
| 236 | Income-tax authorities | s236-income-tax-authorities |
| 237 | Appointment of income-tax authorities | s237-appointment-authorities |
| 238 | Control of income-tax authorities | s238-control-authorities |
| 239 | Instructions to subordinate authorities | s239-instructions-subordinate |
| 240 | Taxpayer’s Charter | s240-taxpayer-charter |
B. Jurisdiction (Sections 241–245)
| Section | Heading | Page |
|---|---|---|
| 241 | Jurisdiction of income-tax authorities | s241-jurisdiction-authorities |
| 242 | Jurisdiction of Assessing Officers | s242-jurisdiction-assessing-officers |
| 243 | Power to transfer cases | s243-transfer-cases |
| 244 | Change of incumbent of an office | s244-change-incumbent |
| 245 | Faceless jurisdiction of income-tax authorities | s245-faceless-jurisdiction |
C. Powers of Income-Tax Authorities (Sections 246–257, 261)
| Section | Heading | Page |
|---|---|---|
| 246 | Power regarding discovery, production of evidence, etc. | s246-discovery-evidence |
| 247 | Search and seizure | s247-search-seizure |
| 248 | Powers to requisition | s248-requisition |
| 249 | Reasons not to be disclosed | s249-reasons-not-disclosed |
| 250 | Application of seized or requisitioned assets | s250-application-seized-assets |
| 251 | Jurisdiction in case of assets seized or requisitioned | s251-copying-retention-release |
| 252 | Power to call for information | s252-call-for-information |
| 253 | Powers of survey | s253-survey |
| 254 | Power to collect certain information | s254-collect-information |
| 255 | Power to inspect registers of companies | s255-inspect-registers |
| 256 | Power of certain income-tax authorities | s256-power-certain-authorities |
| 257 | Proceedings before income-tax authorities to be judicial proceedings | s257-judicial-proceedings |
| 261 | Interpretation (search and seizure) | s261-interpretation-authorities |
D. Information and Disclosure (Sections 258–260)
| Section | Heading | Page |
|---|---|---|
| 258 | Disclosure of information relating to assessees | s258-disclosure-information |
| 259 | Power to call for information by prescribed income-tax authority | s259-information-prescribed-authority |
| 260 | Faceless collection of information | s260-faceless-collection-information |
Chapter XV — PAN (Section 262)
| Section | Heading | Page |
|---|---|---|
| 262 | Permanent Account Number | s262-pan |
Chapter XVI — Procedure for Assessment
A. Procedure for Assessment (Sections 263–275)
| Section | Heading | Page |
|---|---|---|
| 263 | Return of income | s263-return-of-income |
| 264 | Scheme for submission of returns through tax return preparers | s264-tax-return-preparers |
| 265 | Return by whom to be verified | s265-return-verification |
| 266 | Self-assessment | s266-self-assessment |
| 267 | Tax on updated return | s267-updated-return-tax |
| 268 | Inquiry before assessment | s268-inquiry-before-assessment |
| 269 | Estimation of value of assets by Valuation Officer | s269-valuation-officer |
| 270 | Assessment (summary and scrutiny) | s270-assessment |
| 271 | Best judgment assessment | s271-best-judgment |
| 272 | Power of Joint Commissioner to issue directions | s272-jc-directions |
| 273 | Faceless Assessment | s273-faceless-assessment |
| 274 | Reference to Principal Commissioner or Commissioner (GAAR) | s274-reference-pcit |
| 275 | Reference to Dispute Resolution Panel | s275-drp-reference |
B. Supplementary Provisions (Sections 276–278)
| Section | Heading | Page |
|---|---|---|
| 276 | Method of accounting | s276-method-of-accounting |
| 277 | Method of accounting in certain cases | s277-accounting-certain-cases |
| 278 | Taxability of certain income | s278-taxability-certain-income |
C. Income Escaping Assessment (Sections 279–280)
| Section | Heading | Page |
|---|---|---|
| 279 | Income escaping assessment | s279-income-escaping-assessment |
| 280 | Issue of notice where income has escaped assessment | s280-notice-escaped-assessment |
Related Topics
- Capital Gains (67–86)
- Deductions (110–145)
- Sections 281–286 (reassessment time limits, specified authority) — not yet ingested
- Sections 287 (rectification) — not yet ingested