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Income-tax Act Chapter XVI
The Income-tax Act, 2025

Chapter XVI Procedure for Assessment

Sections
34 · sections 268 to 301
Amended
8 of 34
  1. A.—Procedure for assessment
  2. Section 268 Inquiry before assessment
  3. Section 269 Estimation of value of assets by Valuation Officer
  4. Section 270 Assessment 1 amendment
  5. Section 271 Best judgment assessment
  6. Section 272 Power of Joint Commissioner to issue directions in certain cases
  7. Section 273 Faceless Assessment
  8. Section 274 Reference to Principal Commissioner or Commissioner in certain cases
  9. Section 275 Reference to Dispute Resolution Panel 2 amendments
  10. Section 276 Method of accounting
  11. Section 277 Method of accounting in certain cases
  12. Section 278 Taxability of certain income
  13. Section 279 Income escaping assessment 1 amendment
  14. Section 280 Issue of notice where income has escaped assessment 1 amendment
  15. Section 281 Procedure before issuance of notice under section 280
  16. Section 282 Time limit for notices under sections 280 and 281
  17. Section 283 Provision for cases where assessment is in pursuance of an order on appeal, etc. 1 amendment
  18. Section 284 Sanction for issue of notice
  19. Section 285 Other provisions
  20. Section 286 Time limit for completion of assessment, reassessment and recomputation 1 amendment
  21. Section 287 Rectification of mistake
  22. Section 288 Other amendments
  23. Section 289 Notice of demand
  24. Section 290 Modification and revision of notice in certain cases
  25. Section 291 Intimation of loss
  26. B.—Special procedure for assessment of search cases
  27. Section 292 Assessment of total undisclosed income as a result of search
  28. Section 293 Computation of total undisclosed income of block period
  29. Section 294 Procedure for block assessment
  30. Section 295 Undisclosed income of any other person 1 amendment
  31. Section 296 Time-limit for completion of block assessment 1 amendment
  32. Section 297 Certain interests and penalties not to be levied or imposed
  33. Section 298 Levy of interest and penalty in certain in cases
  34. Section 299 Authority competent to make assessment of block period
  35. Section 300 Application of other provisions of Act
  36. Section 301 Interpretation