Types of assessment under income tax act | Income tax filing service

In this blog we are going to discuss on types of assessment under income tax act along with Income tax filing service.


Types of assessment under income tax act – Income tax filing service, the course of assessment of ITR by the Income Tax Department is classified “Assessment”. The assessment likewise incorporates re-assessment and best judgment assessment under section 147 and 144 separately and the diverse sort of income tax assessment.

Types of Income Tax Assessment:

Self-Assessment – u/s 140A

Summary assessment – u/s 143(1)

Scrutiny assessment – u/s 143(3)

Best Judgment Assessment – u/s 144

Protective assessment

Re-assessment or Income getting away from assessment – u/s 147

Assessment if there should be an occurrence of search – u/s 153A

Self-Assessment u/s 140A– Income tax filing service

This sort of Income Tax Assessment service in chennai is the one wherein the evaluated ascertain the tax without anyone else, as a rule to go with his computation with installment of the sum he views as due.

Tax payable is needed to be outfitted under section 139 or section 142 or section 148 or section 153A, in the wake of taking TDS and deducting Advance tax paid.

Time limit:

There are no particular dates to make good on Self-Assessment Tax. Installment of Self-Assessment Tax and non-documenting of the profits ought to be paid inside 31st July of consistently.

Procedure for assessment

Direct Mode of Payment

Self-Assessment Tax can be paid by filling a tax installment challan, ITNS 280. Challans are accessible in the assigned parts of banks related with the Income Tax Department.

Online Mode of Payment

Surveyed can pay tax online through various sites.

Summary assessment u/s 143(1)

Assessment under section 143(1) resembles starting checking of the arrival of income. Under this section, Income tax division sent insinuation u/s 143(1) to the taxpayer. A Comparative Income Tax calculation is sent by the Department. In income tax assessment, complete income or misfortune brought about is registered.

Time Limit:

Assessment u/s 143(1) can be made inside a time of one year from the finish of monetary year wherein the return is documented.

Scrutiny Assessment u/s 143(3)

Scrutiny assessment is the assessment of the return recorded by the evaluated by offering a chance to the surveyed to validate the proclaimed income and costs and the cases of allowances, misfortunes, exceptions, and so forth in the return with the assistance of proof. It is overseen by the Committee through a solitary work plan. Explicit work is attempted through the council and by setting up informal boards (for inside and out exercises) or working gatherings.

The assessing officer gets the chance to direct a request and targets discovering whether the income in the return is accurately shown by the evaluated or not. The cases for derivations, exceptions and so on are legitimately and authentically.

Assuming there is any exclusion, disparities, mistakes, and so on Then, at that point, the assessing officer makes an own assessment for the evaluated by taking all realities as a top priority. To know more on gst registration in chennai, click here.

Types of cases | Income tax filing service

Manual examination cases.

Necessary Scrutiny cases.

Manual examination cases as follows:

Not documenting Income Tax Return.

State lesser income or more tax when contrasted with before year.

Mismatch in TDS credit among guarantee and 26AS.

Non-assertion of absolved income.

Asserting for huge discounts consequently of Income.

Taking twofold advantage because of the Job change. For income tax filing service in chennai, click here.

Obligatory Scrutiny cases as follows:

Case 1: relating expansion in the previous assessment year of Rs. 10 lakhs/Rs. 10 crore overabundance on a considerable and repeating question of law or truth which is affirmed in request or is forthcoming before a re-appraising authority might go under mandatory investigation.

Case 2: CASS (Computer Added Scrutiny Selection) cases are likewise chosen under mandatory cases. All such cases are independently hinted by DGIT (framework) to the jurisdictional concerned.

Case 3: Where explicit and obvious information pointing on tax avoidance is given to Government Department/Authorities.

Case 4: Rejection of the endorsement u/s 10 (23C) of the Act or pulling out the endorsement as of now is passed by the power, yet the surveyed found asserting tax exclusion under the aforementioned arrangement of the Act.

Best Judgment Assessment u/s 144

The best judgment assessment implies assessment or assessment in the setting income tax law of income of the surveyed by the assessing officer. On account of best judgment assessment, the assessing officer will make the assessment in light of best thinking for example they won’t act unscrupulously. The evaluated will not be untrustworthy in assessment nor have an unpleasant mentality towards the officer. This is a kind of income tax assessment which includes the contribution of both the surveyed and the officer similarly.


Necessary Assessment: Assessing officer (AO) observes that there is non-collaboration by the surveyed or viewed as a defaulter in providing information to the division.

Optional/discretionary assessment: When AO is disappointed with the legitimacy/legitimacy of the records given by the surveyed or where no normal technique for bookkeeping has been trailed by the evaluated.


Case 1: If an individual neglects to make return u/s 139(1) and has not made a return or an amended return under sub-section (4) or (5) of that section; or

Case 2: If any individual neglects to comply with every one of the terms of notice under section 142(1) or neglects to follow headings referenced to get account evaluated u/s section 142(2A); or

Case 3: If an individual in the wake of recording a return neglects to comply with every one of the terms of notice got under section 143(2) requiring presence or creation of proof and reports; or

Case 4: If the Assessing Officer isn’t happy with the rightness or fulfilment of the records or archives.

Case 5: An individual has a privilege to record an allure u/s 246 or to create an application for correction u/s 264 to the magistrate.

Additionally remember, subsequent to allowing an opportunity to the surveyed of being heard, then, at that point, just best judgment assessment can be made.

Protective assessment

This is a kind of assessments that attention on those assessments which are made to ‘ensure’ the interest of the income.

However, there is no arrangement in the income tax act approving the duty of income tax on an individual other than whom the income tax is payable. It is available to the specialists to make a defensive or an elective assessment in the event that it isn’t ascertainable who is truly obligated to pay the tax among a couple of potential people.

For Example

Assuming there are questions on a rental income has a place with Mr. An or Mr. B. Then, at that point, the assessing officer at his own caution might add the rental income to any of them on a defensive premise. This is done guarantee that conclusiveness, the proprietor of the income has not denied the expansion of income in view of restriction of time.

In making a defensive assessment, the specialists are essentially making an assessment and leaving it as a paper assessment until the matter is chosen. A defensive request of assessment can be passed however not a defensive request of punishment.

Re-Assessment (or) Income getting away from assessment u/s 147

Income Escaping Assessment under section 147 is the assessment which is finished by the Assessing Officer assuming there is a justification for him to accept that income chargeable to tax has gotten away from assessment for any assessment year. It empowers him to re-evaluate or re-figure income, turnover and so on which has gotten away from assessment.


The goal of completing assessment u/s 147 is to bring them under the tax net, any income which has gotten away from assessment in the first assessment. For income tax filing service in coimbatore, click here.

Time limit

Finishing of assessment under section 147

Under section 147, notice is given inside 9 months from the finish of the monetary year in which notice u/s 148 is additionally served.

Notice gave under section 148

Under section 148, notice can be given inside a time of a long time from the finish of the pertinent assessment.

Case 1: If got away from income adds up to Rs. 1, 00,000 or more and afterward notice can be given for as long as 6 years from the finish of the important assessment year.

Case 2: If got away from income is related with any resources (remembering monetary interest for any substance) for example situated external India, and afterward notice can be given as long as 16 years from the finish of the applicable assessment year. Notice u/s 148 can be given by AO solely after getting earlier endorsement from the recommended power referenced in section 151. For easy gst registration in bangalore, click here.

Assessment if there should be an occurrence of search u/s 153A

Under this types of Income Tax Assessment, the Assessing Officer will:

Issue notice to such individual requires outfitting inside such period, as determined in the notification. Proviso (b) alluded to the arrival of income of every assessment year falling inside six assessment years and is confirmed in endorsed form. Presenting such different points of interest as might be recommended and the arrangements of this Act will, such a long ways as might be, apply as needs be as though such return were a return needed to be outfitted under section 139;

Assessor re-survey the all-out income of six assessment years promptly going before the assessment year applicable to the earlier year wherein such hunt is directed or demand is made.

Note: Section 153A issues a notification for a very long time, going before the inquiry not for the extended period of search and no return is needed to be petitioned (for the time of search) u/s 153A. Document just a customary return u/s 139.

Time limit for finishing of assessment u/s 153A/153C: [153B]

Case 1: Person looked under section 153A

21 months from the finish of the monetary year this does exclude the last approval for search u/s 132 or demand u/s 132A.

Comparable time limits will apply in regard of the extended time of search too.

Case 2: Any other individual 153C

As given in above statement (a) or proviso (b) or 9 months from the finish of the Financial Year where BOA/archives/resources seized/ordered are given over to the assessing officer (AO),


A wide range of income tax assessment ought to be viewed in a serious way. Also, document the income tax return precisely and notice every one of the confirmations to keep away from an income tax assessment before the assessing officer. To file income tax in chennai, click here.