https://www.taxtmi.com/manuals?id=4174 Assessment is the Income-tax Department's examination of a filed return to confirm correctness, including re-assessment and best judgment assessment. Taxpayers must file returns disclosing income, after which the department verifies particulars via assessment. The administrative framework now incorporates an e-assessment scheme for electronic processing, expanded to include best judgment assessments, thereby broadening the procedural scope for processing, reassessing, or determining tax by electronic means under government directions. en-us Mon, 25 Dec 2023 18:29:00 +0530 Fri, 05 Jan 2024 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4174 Assessment is the Income-tax Department's examination of a filed return to confirm correctness, including re-assessment and best judgment assessment. Taxpayers must file returns disclosing income, after which the department verifies particulars via assessment. The administrative framework now incorporates an e-assessment scheme for electronic processing, expanded to include best judgment assessments, thereby broadening the procedural scope for processing, reassessing, or determining tax by electronic means under government directions. Manuals Income Tax Mon, 25 Dec 2023 18:29:00 +0530 https://www.taxtmi.com/manuals?id=4174