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139 Return of income
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139A Permanent account number
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139AA Quoting of Aadhaar number
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139B Scheme for submission of returns through Tax Return Preparers
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139C Power of Board to dispense with furnishing documents
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139D Filing of return in electronic form
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140 Return by whom to be verified
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140A Self-assessment
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140B Tax on updated return
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141 [OMITTED BY THE TAXATION LAWS]
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142 Inquiry before assessment
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142A Estimation of value of assets by Valuation Officer
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143 Assessment
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144 Best judgment assessment
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144A Power of Joint Commissioner to issue directions in certain cases
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144B [OMITTED]
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144B Faceless assessment
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144BA Reference to Commissioner in certain cases
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144C Reference to dispute resolution panel
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145 Method of accounting
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145A Method of accounting in certain cases
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145B Taxability of certain income
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146 [OMITTED]
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147 Income escaping assessment
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148 Issue of notice where income has escaped assessment
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148A Conducting inquiry, providing opportunity before issue of notice under section 148
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148B Prior approval for assessment, reassessment or recomputation in certain cases
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149 Time limit for notice
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150 Provision for cases where assessment is in pursuance of an order on appeal
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151 Sanction for issue of notice
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151A Faceless assessment of income escaping assessment
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152 Other provisions
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153 Time limit for completion of assessments and reassessments
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153A Assessment in case of search or requisition
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153B Time limit for completion of assessment under section 153A
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153C Assessment of income of any other person
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153D Prior approval necessary for assessment in cases of search or requisition
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154 Rectification of mistake
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155 Other amendments
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156 Notice of demand
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156A Modification and revision of notice in certain cases
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157 Intimation of loss
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157A Faceless rectification, amendments and issuance of notice or intimation
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158 Intimation of assessment of firm
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