Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Intimation of assessment requires written notice to firm of assessed total income and partner apportionment. An assessing officer must notify a firm by an order in writing the amount of its total income assessed and the apportionment thereof between the several partners when the firm is assessed; this requirement applies to registered firms and to unregistered firms assessed under the designated provision for the specified assessment year threshold.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intimation of assessment requires written notice to firm of assessed total income and partner apportionment.
An assessing officer must notify a firm by an order in writing the amount of its total income assessed and the apportionment thereof between the several partners when the firm is assessed; this requirement applies to registered firms and to unregistered firms assessed under the designated provision for the specified assessment year threshold.
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