Complete Guide to Reassessment u/s 148 of the Income Tax Act, 1961

Chapter 1 - Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961
Chapter 2 - Meaning of some important words and phrases in relation to reassessment and understanding of provisions
Chapter 3 - Issue and Service of Notice under section 148 of Income-tax Act, 1961
Chapter 4 - Filing of return in response to notice under section 148
Chapter 5 - Reasons to believe that income chargeable to tax has escaped assessment
Chapter 6 - Sanction/Approval/Direction from Higher Authority
Chapter 7 - Filing of Objection/Reply to Show cause notice under section 148A
Chapter 8 - Order on Objection/Order under section 148A
Chapter 9 - Writ Petition against Reassessment Proceedings
Chapter 10 - Assessment or Reassessment Proceedings under section 148
Chapter 11 - Miscellaneous Issues
Chapter 12 - COVID-19 and Reassessment
Chapter 13 - Reassessment and Information Technology Act, 2000
Chapter 14 - Reassessment and Code of Civil Procedure, 1908
Chapter 15 - Reassessment and the Indian Evidence Act, 1872
Chapter 16 - Income-tax Act, 1922 — Relevant provisions
Chapter 17 - Checklist for handling case under section 148
Chapter 18 - Specimen Formats
Appendix 1 - Circulars, Notifications, Instructions, Press Release & Statute