Table of Contents:
·
1.
[Section 143(2)]- Compulsory Service of Notice to the Assessee
o Prescribed Authority U/s 143(2)[Rule
12E].—
·
2.
[Section 282A]- Authentication of Notices and Other Documents
·
3.
[Section 292BB]- Notice Deemed to be Valid in certain circumstances:
·
4.
Consequences of Failure to Comply with Notice under Section 143(2):
·
5.
[Section 143(3)]- Assessment after Evidence
o Meaning of the word ‘Hearing’
[Section 2(23C)]:
o (1)
Deduction not to be Allowed if claim is not made in the Return of Income:
o (2) [Section
143(3A)/(3B)/(3C)]- New Scheme for Scrutiny Assessment
§ (i)
[Section 143(3A)]- Central Government to make a scheme
for making assessment:
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