Scheme for submission of returns through Tax Return Preparers (1) For the purpose of enabling any specified class or classes of persons in preparing and furnishing returns of income, the Board may, without prejudice to the provisions of section 139, frame a Scheme, by notification in the Official Gazette, providing that such persons may furnish their […]

Inquiry before assessment (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made a return under section 115WD or section 139 or in whose case the time allowed under sub-section (1) of section 139 for furnishing the return has expired a notice requiring him, on a date to be

Quoting of Aadhaar number (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—   (i) in the application form for allotment of permanent account number;  (ii) in the return of income: Provided that where the person does not possess the Aadhaar Number, the

Faceless collection of information (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of calling for information under section 133, collecting certain information under section 133B, or calling for information by prescribed income-tax authority under section 133C, or exercise of power to inspect register of companies under section 134, or exercise

Proceedings before income-tax authorities to be judicial proceedings Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860) and every income-tax authority shall be deemed

Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner

Disclosure of information prohibited  [Omitted by the Finance Act, 1964, w.e.f. 1-4-1964.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income

Power to inspect registers of companies The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or 46[the Joint Commissioner (Appeals) or] the Commissioner (Appeals), or any person subordinate to him authorised in writing in this behalf by the Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or 46[the Joint Commissioner (Appeals) or] the Commissioner (Appeals), may inspect,

Disclosure of information respecting assessees (1)(a) The Board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to—   (i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess,

Power to call for information by prescribed income-tax authority (1) The prescribed income-tax authority45 may, for the purposes of verification of information in its possession relating to any person, issue a notice to such person requiring him, on or before a date to be specified therein, to furnish information or documents verified in the manner specified