Section 143 Income Tax Act — Assessment




Law · Tax (Direct)

Section 143 Income Tax Act — Assessment

Summary assessment, scrutiny assessment, best judgment assessment. (Income Tax Act, 1961)

Type: noun Branch: Tax (Direct) Level: Intermediate Jurisdiction: India
Pronunciation: 🇺🇸 US/ˈsɛkʃən ˈɪnkəm tæks ækt əˈsɛsmənt/ 🇬🇧 UK/ˈsɛkʃən ˈɪnkəm tæks ækt əˈsɛsmənt/

Definition

Summary assessment, scrutiny assessment, best judgment assessment. (Income Tax Act, 1961)

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