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Indian Income Tax Act, 1961   Chapter XIV   Procedure for Assessment   Section No. Particulars 139   Return of income 139A   Permanent account number 139B   Scheme for submission of returns through Tax Return Preparers 139C   Power of Board to dispense with furnishing documents, etc., with return 139D   Filing of return in electronic form 140   Return by whom to be signed 140A   Self-assessment 142   Inquiry before assessment 142A   Estimate by Valuation Officer in certain cases 143   Assessment 144   Best judgment assessment 144A   Power of Joint Commissioner to issue directions in certain cases 144C   Reference to dispute resolution panel 145   Method of accounting 145A   Method of accounting in certain cases 147   Income escaping assessment 148   Issue of notice where income has escaped assessment 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 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 157   Intimation of loss 158   Intimation of assessment of firm BACK