Asseessment Proceesings under Income Tax Act,1961.<\/span><\/strong><\/p>\n<\/td>\n

Sl.No<\/strong><\/p>\n<\/td>\n

Proceedings under Section<\/strong><\/p>\n<\/td>\n

Assessment <\/strong><\/p>\n<\/td>\n

Time limit for completion of assessment<\/strong><\/p>\n<\/td>\n<\/tr>\n

1<\/p>\n<\/td>\n

143(1)<\/p>\n<\/td>\n

Summary Assessment<\/p>\n<\/td>\n

within a period of one year from the end of the financial year in which the return of income is filed<\/p>\n<\/td>\n<\/tr>\n

2<\/p>\n<\/td>\n

143(3)<\/p>\n<\/td>\n

scrutiny assessment.<\/p>\n<\/td>\n

within a period of two years from the end of the relevant assessment year.<\/p>\n<\/td>\n<\/tr>\n

3<\/p>\n<\/td>\n

144<\/p>\n<\/td>\n

Best judgment assessment<\/p>\n<\/td>\n

within a period of two years from the end of the relevant assessment year.<\/p>\n<\/td>\n<\/tr>\n

4<\/p>\n<\/td>\n

147<\/p>\n<\/td>\n

Income escaping assessment<\/p>\n<\/td>\n

within a period of one year from the end of the financial year in which notice under section 148 is served on the taxpayer. (Refer note below )<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

\u5f53\u793e\u3067\u306f\u3001\u64a4\u9000\u3001\u3082\u3057\u304f\u306f\u4f11\u7720\u3092\u3054\u691c\u8a0e\u306e\u4f01\u696d\u69d8\u5411\u3051\u306b\u30aa\u30d5\u30a3\u30b9\u3092\u89e3\u7d04\u3057\u305f\u5f8c\u306e\u66f8\u985e\u306e\u4fdd\u7ba1\u5834\u6240\u306e\u63d0\u4f9b\u3001\u7a0e\u52d9\u5f53\u5c40\u5bfe\u5fdc\u306a\u3069\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u5e45\u5e83\u304f\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u500b\u5225\u306e\u3054\u76f8\u8ac7\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u5408\u305b\u4e0b\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u5742\u672c\u3000\u4f73\u4ee3<\/p>\n

 <\/p>\n

<\/a> <\/span><\/p>\n

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