Income-tax Act, 1961
146. [Omitted.]. 147. Income escaping assessment. SECTIONS 148. Issue of notice where income has escaped assessment. 149. Time limit for notice. 150. Provision for cases where assessment is in pursuance of an order on appeal, etc. 151. Sanction for issue of notice. 152. Other provisions. 153. Time limit for completion of assessments, reassessments and recomputation. 153A. Assessment in case of search or requisition. 153B. Time-limit for completion of assessment under section 153A. 153C. Assessment of income of any other person. 153D. Prior approval necessary for assessment in cases of search or requisition. 154. Rectification of mistake. 155. Other amendments. 156. Notice of demand. 157. Intimation of loss.