Revision | Final DT MAY/NOV-24 | Return Filing & Assessment Procedure | PART - 7
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- เผยแพร่เมื่อ 27 ส.ค. 2024
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00:01 𝙔𝙀𝙎 𝙋𝙀𝙊𝙋𝙇𝙀 !
00:33 139(1)
06:15 Due Dates
07:59 139(1C)
10:50 139(3)
14:55 139(4)
17:29 139(5)
20:14 139(4ABCDEF)
24:03 139(6)
24:28 139(6A)
24:52 139(9)
25:39 139A
35:56 139AA
38:20 139B
39:42 139C
40:26 140
43:07 140A
43:50 139(8A)
52:49 116
55:10 119
57:36 119A
58:17 120
58:58 124
1:00:27 127
1:01:08 129
1:01:41 130
1:02:06 131
1:03:38 133
1:05:53 133B
1:06:42 133C
1:07:55 135
1:08:08 133A
1:13:35 133A(2A) 𝐓𝐃𝐒/𝐓𝐂𝐒 𝐒𝐔𝐑𝐕𝐄𝐘
1:14:37 132
1:26:16 Requisition case
1:26:27 132B
1:32:42 142(1)
1:34:43 142(2A) *🅰🅼🅴🅽🅳🅼🅴🅽🆃*
1:38:44 142A
1:39:48 142B
1:40:22 143(1)
1:44:37 143(3) & 143(2)
1:48:18 144
1:51:19 144A
1:53:27 144C
1:58:20 145(1)
1:58:37 145(2)
1:58:52 145(3)
1:59:31 145A
1:59:43 145B
2:01:19 𝙍𝙀𝘼𝙎𝙎𝙀𝙎𝙎𝙈𝙀𝙉𝙏
2:01:27 147
2:03:49 148A
2:05:17 151
2:09:35 appeal for 148A order ?
2:12:16 148 *🅰🅼🅴🅽🅳🅼🅴🅽🆃*
2:18:35 148B
2:19:29 149 *🅰🅼🅴🅽🅳🅼🅴🅽🆃*
2:26:22 150
2:27:20 152(1)
2:27:43 152(2)
2:28:27 153(2)
2:29:08 151A
2:29:20 REASSESSMENT RECAP
2:30:16 154
2:32:46 156
2:33:42 156A
2:34:18 𝙋𝙍𝙊𝙏𝙀𝘾𝙏𝙄𝙑𝙀 𝘼𝙎𝙎𝙀𝙎𝙎𝙈𝙀𝙉𝙏
2:35:39 144B 𝙁𝘼𝘾𝙀𝙇𝙀𝙎𝙎
2:54:50 𝑻𝑰𝑴𝑬 𝑳𝑰𝑴𝑰𝑻
𝗠𝗜𝗦𝗖𝗘𝗟𝗟𝗔𝗡𝗘𝗢𝗨𝗦
3:08:51 281
3:10:54 281B⭐⭐⭐
3:12:44 285B
3:12:57 285BA
3:13:01 288
3:13:32 292B & 292BB
3:16:41 𝐁𝐇𝐀𝐍𝐖𝐀𝐑 𝐒𝐈𝐑 𝐅𝐈𝐍𝐀𝐋 𝐊𝐈𝐂𝐊
THANK YOU SIR FOR AMAZING LECTURE 🙏🙏
00:00:00 - Sec 139(1) Filing of ROI (Normal Return)
07:56:00 - Sec 139(1C) CG may exempt class of persons to file ROI
10:47:00 - Sec 139(3) Loss Return
14:54:00 - Sec 139(4) Belated Return
17:28:00 - Sec 139(5) Revised Return
20:18:00 - Sec 139(4A) Return of Trust
21:14:00 - Sec 139(4B) Return of Political Parties
21:58:00 - Sec 139(4C) Return of Certain Institutions - College, Uni, Business Trust, Investment Fund
24:01:00 - Sec 139(6) Particulars to be furnished with ROI
24:28:00 - Sec 139(6A) Particulars to be furnished with ROI for Assessee engaged in Business
24:52:00 - Sec 139(9) Defective Return
25:38:00 - Sec 139A Permanent Account Number (PAN)
35:54:00 - Sec 139AA Aadhar Number
38:14:00 - Sec 139B Tax Return Preparer (TRP)
39:40:00 - Sec 139C Annexure Less ROI
40:26:00 - Sec 140 Verification of Return
43:06:00 - Sec 140A Self-Assessment Tax (SAT)
43:49:00 - Sec 139(8A) Updated Return
52:48:00 - Sec 116 Income Tax Authorities
55:11:00 - Sec 119 Power of CBDT to issue orders, instructions and circulars
57:36:00 - Sec 119A Taxpayer Charter
58:15:00 - Sec 120 Jurisdiction of Income Tax Authority
58:59:00 - Sec 124 Jurisdiction of Assessing Officer
1:00:26 - Sec 127 Power to transfer cases
1:01:07 - Sec 129 Change of Income Tax Authority
1:01:40 - Sec 130 Faceless Jurisdiction of IT Authority
1:02:04 - Sec 131 Power of IT Authority
1:03:36 - Sec 133 Power to call for information
1:05:52 - Sec 133B Power to collect information
1:06:41 - Sec 133C Power to call for Information by prescribed IT Authority (Investigating Wing)
1:07:54 - Sec 135 Faceless collection of Information
1:08:09 - Sec 133A Power to Survey
1:14:35 - Sec 132 Procedure to Search and Seizure
1:24:48 - Sec 132A Requisition
1:26:25 - Sec 132B Application of Books of A/c’s & Assets Seized
1:32:40 - Sec 142(1) Enquiry Before Assessment (RIA Notice)
1:34:40 - Sec 142(2A) Special Audit and Inventory Valuation
1:38:39 - Sec 142A Reference to Valuation Officer
1:39:48 - Sec 142B Faceless Inquiry or Valuation
1:40:22 - Sec 143(1) Processing of Return
1:44:32 - Sec 143(2) Notice of Scrutiny Assessment
1:45:58 - Sec 143(3) Order of Scrutiny Assessment
1:48:17 - Sec 144 Best Judgment Assessment
1:51:17 - Sec 144A Power of J.C. to issue Direction
1:53:27 - Sec 144C Reference to Dispute Resolution Panel (DRP)
1:58:21 - Sec 145(1) Method of Accounting
1:58:34 - Sec 145(2) ICDS
1:58:49 - Sec 145(3) Discretionary Best Judgement Assessment
2:01:16 - Sec 147 Income Escaping Assessment (Reopening of Cases)
2:03:48 - Sec 148A Conducting Inquiry, providing opportunity before issue of notice u/s 148
2:12:13 - Sec 148 Issue of Notice
2:18:34 - Sec 148B Prior approval for assessment, reassessment or re-computation in certain cases
2:19:24 - Sec 149 Time limit for issue of notice u/s 148
2:26:20 - Sec 150 Unlimited time limit to issue notice u/s 148
2:27:19 - Sec 152(1) Tax Rate on Escaped Income
2:27:42 - Sec 152(2) Dropping of assessment proceeding
2:28:26 - Sec 153(2) & Sec 151A Time limit to complete assessment & Faceless income escaping assessment
2:30:15 - Sec 154 Rectification of mistake
2:32:45 - Sec 156 Demand Notice
2:33:40 - Sec 156A Modification and Revision of notice in certain cases
2:34:18 - Protective Assessment (No Section)
2:35:39 - Faceless Assessment
2:54:47 - Time limit for completing assessment
3:08:50 - Sec 281 Certain Transfer to be void (From Ch: Miscellaneous Provisions)
3:10:51 - Sec 281B - Provisional Attachment of Property (From Ch: Miscellaneous Provisions)
3:12:43 - Sec 285B Statements by producers of films or persons engaged in specified activity (From Ch: Miscellaneous Provisions)
3:13:56 - Other Sections from Ch: Miscellaneous Provisions
00:00:00 to 00:52:46 Return Filling ( Assese Responsibility )
00:52:46 to 01:08:08 Income Tax Authority ( Sec 116 to Sec 135) Except 133A, 132, 132A,132B
01:08:08 to 01:14:35 Power of Survey ( Sec 133A)
01:14:35 to 01:24:47 Procedure for Search And Seizure ( RAID) Sec 132
01:24:47 to 01:32:40 Requisition ( Sec 132A ) & Application of Books of A/c's & Assets Seized (Sec 132B)
01:32:40 to 01:40:00 RIA wala Notice -142(1), Special Audit -142(2A), Ref. to VO -142A, Faceless Inquiry-142B
Revision lecture❎ Full Class lecture✅😅
00:01 - Return filing
52:48 - Income tax authorities
01:14:33 - Search & Seizure
Thank you very much Sir, this is really very helpful.
You have covered every nook and corner of this chapter
🙏🏻🙏🏻
sir is baar may 24 mein ca inter group 1 clear krke hi niklunga chahe kuch bhi ho jaye
yeh promise h mera aapse bhi aur khud se bhi
i will focus on process not on results....
thanks sir for this fire in my mind and heart...
thanks again tax guru..... love u sir
You are the best teacher for Direct tax 🙏🙏🙏
Thank You for the lecture sir.... On time ❤️
Thank you so much sir now I am ca
Thank you sir for your effort♥️
sir you are the best. thank you
Thank you so much, Sir!! ❤️🙏🏻 Finally mahasagar complete hua hai...😌 But achha lgra ki atleast ho gya ye chapter...😇🕉️💞 And it's all because of you...💪🏻
Sir aj AFM k exam me... Ye apka GandhiNagar Gujrat hi yaad tha jab IFSC pe question aya tha😂
The problem of being faster than light is that you only live in darkness.
Sbse pehle aaye , to time stamp hi nhi hai 😅
very helpful lecture. thank you so much🤷♀
Thank you sir❤
Income tax authorities 52:58
Thanks you for on time uploaded
1:32:40 Sec 142(1) onwards
52:53 income tax authorities
Amazing😮😮😮❤❤❤
Hi can anyone please give the time stamp for amendments in this chp, if he/she aware of the same.
It would be of great help, thanks! 😊
And thank you sir for this revision 🙏🏼
Thanku sir 😊
thank you 🙏
Thank you very very much sirji 🙏
1:54:29 sec 144C
56:44 regen power tech case law
Section 147 2:03:05
thanks sir
Lecture pdf
149 2:21:48
2:01:16
38:08 😂😂😂😂😂😂😂😂😂
2:26
❤
My ref 3:01:01
Thankyou so much sir❤
1:10:02