Description
“Complete Guide to Reassessment u/s 148 of the Income Tax Act, 1961” by Ramesh Patodia is a detailed reference book for understanding the complex provisions of reassessment in Indian tax law. This updated 2nd edition incorporates amendments made by the Finance Act, 2021 and explores the intersection of reassessment with the Information Technology Act, Evidence Act, and CPC.
The book provides a step-by-step analysis of statutory provisions, notice procedures, filing of objections, authority approvals, writ petitions, and judicial decisions. Special chapters on reassessment during COVID-19 and comparative analysis of the old and new laws make it highly relevant for tax practitioners, CA aspirants, legal professionals, and corporate advisors.
About Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961
| Chapter 1 Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961
Chapter 2 Meaning of some important words and phrases in relation to reassessment and understanding of provisions Chapter 3 Issue and Service of Notice under section 148 of Income-tax Act, 1961 Chapter 4 Filing of return in response to notice under section 148 Chapter 5 Reasons to believe that income chargeable to tax has escaped assessment Chapter 6 Sanction/Approval/Direction from Higher Authority Chapter 7 Filing of Objection/Reply to Show cause notice under section 148A Chapter 8 Order on Objection/Order under section 148A Chapter 9 Writ Petition against Reassessment ProceedingsChapter 10 Assessment or Reassessment Proceedings under section 148Chapter 11 Miscellaneous IssuesChapter 12 COVID-19 and ReassessmentChapter 13 Reassessment and Information Technology Act, 2000Chapter 14 Reassessment and Code of Civil Procedure, 1908Chapter 15 Reassessment and the Indian Evidence Act, 1872Chapter 16 Income-tax Act, 1922 — Relevant provisionsChapter 17 Checklist for handling case under section 148Chapter 18 Specimen FormatsAppendix 1 Circulars, Notifications, Instructions, Press Release & Statute |
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