Revision | Final DT MAY/NOV-24 | Return Filing & Assessment Procedure | PART - 7 

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✅😅

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

Thank You for the lecture sir.... On time ❤️

The problem of being faster than light is that you only live in darkness. Sbse pehle aaye , to time stamp hi nhi hai 😅

You are the best teacher for Direct tax 🙏🙏🙏

Sir aj AFM k exam me... Ye apka GandhiNagar Gujrat hi yaad tha jab IFSC pe question aya tha😂

sir you are the best. thank you

Thank you sir for your effort♥️

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...💪🏻

very helpful lecture. thank you so much🤷‍♀

Thank you so much sir now I am ca

Thank you sir❤

00:01 - Return filing 52:48 - Income tax authorities 01:14:33 - Search & Seizure

Thankyou so much sir❤

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 🙏🏼

52:53 income tax authorities

1:32:40 Sec 142(1) onwards

Thanks you for on time uploaded

1:08:09 Power of Survey

thank you 🙏

1:31:39 hemant kumar sindhi

Thank you very very much sirji 🙏

1:54:29 sec 144C

Section 147 2:03:05

Thanku sir 😊

2:26

1:10:02

Amazing😮😮😮❤❤❤

56:44 regen power tech case law

thanks sir

Lecture pdf

38:08 😂😂😂😂😂😂😂😂😂

149 2:21:48

❤

My ref 3:01:01

2:01:16