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Bihar_Value_Added_Tax_Rules,_2005
Section / Rule Number   Content   
 
139 Return of income
139A Permanent account number
139AA.Quoting of Aadhaar number.
139B Scheme for submission of returns through Tax Return Preparers
139C Power of Board to dispense with furnishing documents, etc., with the return
139D Filing of return in electronic form
140 Return by whom to be verified.
140A Self-assessment
140B Tax on updated return.
141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
142 Inquiry before assessment
142A Estimation of value of assets by Valuation Officer
142B Faceless inquiry or Valuation
143 Assessment
144 Best judgment assessment
144A Power of Joint Commissioner to issue directions in certain cases
144B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
144B Faceless assessment
144BA Reference to Commissioner in certain cases
144C Reference to dispute resolution panel
145 Method of accounting
145A Method of accounting in certain cases
145B Taxability of certain income.
146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
147 Income escaping assessment
148 Issue of notice where income has escaped assessment
148A Conducting inquiry, providing opportunity before issue of notice under section 148.
148B Prior approval for assessment,reassessment or recomputation in certain cases.
149 Time limit for notice
150 Provision for cases where assessment is in pursuance of an order on appeal, etc.
151 Sanction for issue of notice
151A Faceless assessment of income escaping assessment
152 Other provisions
153 Time limit for completion of assessments and reassessments
153A Assessment in case of search or requisition
153B Time limit for completion of assessment under section 153A
153C Assessment of income of any other person
153D Prior approval necessary for assessment in cases of search or requisition
154 Rectification of mistake
155 Other amendments
156 Notice of demand
156A Modification and revision of notice in certain cases.
157 Intimation of loss
157A Faceless rectification, amendments and issuance of notice or intimation
158 Intimation of assessment of firm
 
     
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