Tag Archives: taxpayer

Types of Assessment in Income Tax Act 2025

By | May 2, 2026

Types of Assessment in Income Tax Act 2025 Types of Assessment in Income Tax Act 2025 Under the Income-tax Act, 2025, assessments are systematically categorized based on the procedure, circumstances, and nature of the taxpayer’s case. Here are the various types of assessments: 1. Processing of Return / Intimation (Section 270(1)) While technically a “processing”… Read More »

CBDT Defined : taxpayer ,tax-base , stop-filer ,non-filer

By | April 27, 2016

REPORT OF COMMITTEE FOR RECOMMENDING STANDARD DEFINITION OF CERTAIN TERMS RELATING TO DIRECT TAX ADMINISTRATION OFFICE MEMORANDUM F.NO.309/11/2016-OT, DATED 22-4-2016 A Committee was constituted by the Board, vide OM of even number dated 22nd January 2016, under the chairmanship of Shri Avadhesh Kumar Mishra, CIT (TDS)-2, Delhi to recommend standard definitions of certain commonly used… Read More »