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Section - 139B (Income Tax Act)

Scheme for submission of returns through Tax Return Preparers

Section - 139C (Income Tax Act)

Power of Board to dispense with furnishing documents, etc., with return

Section - 139D (Income Tax Act)

Filing of return in electronic form

Section - 140 (Income Tax Act)

Return by whom to be verified

Section - 140B (Income Tax Act)

Tax on updated return

Section - 141 (Income Tax Act)

Provisional assessment

Section - 141A (Income Tax Act)

Provisional assessment for refund

Section - 142 (Income Tax Act)

Inquiry before assessment

Section - 142A (Income Tax Act)

Estimation of value of assets by Valuation Officer

Section - 142B (Income Tax Act)

Faceless inquiry or Valuation

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