Income Tax Assessment

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Income Tax Assessment

Every financial year end, people and entities are to file an income tax return by one’s own self calculating the earned income and pay the tax. In short it is the estimation of an amount assessed while paying income tax by assesse himself or income tax officer. There are seven types of assessment.

  • Self-assessment U/S 140 A
  • Summary Assessment U/S 143(1)
  • Scrutiny Assessment U/S 143 (3)
  • Best Judgement assessment U/S 144
  • Protective assessment
  • Income escaping assessment U/S 147
  • Assessment in case of Search U/S 153 A

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