https://www.taxtmi.com/manuals?id=1335 Enquiry before assessment under section 142(1) allows the Assessing Officer to require a return of income, production of books of account and documents, and information including assets and liabilities. Prior approval of the Joint Commissioner is needed for statements of assets and liabilities not included in the books. Notice under section 142(1)(ii) may be issued whether or not a return has been filed, but only after the section 139(1) time limit has expired. en-us Sat, 19 Dec 2015 10:46:00 +0530 Fri, 17 Apr 2026 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1335 Enquiry before assessment under section 142(1) allows the Assessing Officer to require a return of income, production of books of account and documents, and information including assets and liabilities. Prior approval of the Joint Commissioner is needed for statements of assets and liabilities not included in the books. Notice under section 142(1)(ii) may be issued whether or not a return has been filed, but only after the section 139(1) time limit has expired. Manuals Income Tax Sat, 19 Dec 2015 10:46:00 +0530 https://www.taxtmi.com/manuals?id=1335