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Indian Income Tax Act, 2025   Chapter XVI ‐ A   Procedure for Assessment Procedure for assessment   Section No. Particulars IT Act, 1961 Section No. if any 268   Inquiry before assessment 142 269   Estimation of value of assets by Valuation Officer 142A 270   Assessment 143 271   Best judgment assessment 144 272   Power of Joint Commissioner to issue directions in certain cases 144A 273   Faceless Assessment 144B 274   Reference to Principal Commissioner or Commissioner in certain cases 144BA 275   Reference to Dispute Resolution Panel 144C 276   Method of accounting 145 277   Method of accounting in certain cases 145A 278   Taxability of certain income 145B 279   Income escaping assessment 147 280   Issue of notice 148 281   Procedure before issuance of notice under section 280 148A 282   Time limit for notices under sections 280 and 281 149 283   Provision for cases where assessment is in pursuance of an order on appeal, etc. 150 284   Sanction for issue of notice 151 285   Other provisions 152 286   Time limit for completion of assessment, reassessment and recomputation 153 287   Rectification of mistake 154 288   Other amendments 155 289   Notice of demand 156 290   Modification and revision of notice in certain cases 156A 291   Intimation of loss 157 BACK