TaxTMI 
TaxTMI 
Inquiry before assessment
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....ble under this Act, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, or :] 7[Provided that where any notice has been served under this sub-section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day of April, 1990 to a person who has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub-section,] 32[Provided further that a notice under this sub-section for the purposes of this clause may also be served by the prescribe....
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....t the assessee to get either or both of the following, namely:- (i) to get the accounts audited by an accountant, as defined in the Explanation below sub-section (2) of section 288, nominated by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in this behalf and to furnish a report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars, as may be prescribed, and such other particulars as the Assessing Officer may require; (ii) to get the inventory valued by a cost accountant, nominated by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in this behalf and to furnish a report of such....
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.... Chief Commissioner or Chief Commissioner] or 30[Principal Commissioner or Commissioner] (which determination shall be final) and paid by the assessee and in default of such payment, shall be recoverable from the assessee in the manner provided in Chapter XVII-D for the recovery of arrears of tax :] 25[Provided that where any direction for 35[audit or inventory valuation under] sub-section (2A) is issued by the Assessing Officer on or after the 1st day of June, 2007, the expenses of, and incidental to, 36[such audit or inventory valuation (including the remuneration of the accountant or the cost accountant, as the case may be)] shall be determined by the 31A[Principal Chief Commissioner or Chief Commissioner] or 30A[Principal Commissioner ....
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....the Finance Act, 2005 w.e.f. 01-04-2006 before it was read as, "under section 139 or in whose case the time allowed under sub-section (1) of that section" 3. Substituted vide Section 47 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "or to whom a notice has been issued under sub-section (2) of section 139 (whether a return has been made or not)" Earlier, Substituted vide Section 43 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 before it was read as, "or upon whom a notice has been served under sub-section (2) of section 139" 4. Inserted vide Section 47 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 5. Substituted vide Section 36 of the Fi....
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....-04-1976 16. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax" 17. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 18. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 19. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax" 20. Inserted vide Section 46 of the Finance Act, 2007 w.e.f. 01-06-2007 21. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01....
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.... Act 2014 w.e.f. 01-06-2013 before it was read as, "Commissioner" 31. Substituted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 31A. Substituted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 31B. Substituted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 31C. Substituted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 32. Inserted vide Section 38 of the Finance Act 2021 w.e.f. 01-04-2021 33. Substituted vide Section 71 of the Fina....