Section 143(1) of the Income Tax Act - Summary Assessment without Presence or Calling of an Assessee

FCS Deepak Pratap Singh , Last updated: 10 April 2021  
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SECTION 143(1) OF THE INCOME TAX ACT,1961 An Assessing Officer completes an assessment on the basis of return and other documents submitted by an assessee. In this process, an Assessing Officer can complete the assessment without passing a Regular Assessment Order. The presence of an assessee or

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Published by

FCS Deepak Pratap Singh
(Associate Vice President - Secretarial & Compliance (SBI General Insurance Co. Ltd.))
Category Income Tax   Report

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