Home > Income Tax Act 2025 > Chapter XVI Last Updated: Oct 09th 2025
Chapter XVI : Procedure For Assessment
Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XVI" is related to "Procedure For Assessment".
1. "Chapter XVI" as per act
List of new section codes and a short description of each section.
| Section | Description of Section | Section Details |
|---|---|---|
| 1 | Inquiry before assessment. | Section-268 |
| 2 | Estimation of value of assets by Valuation Officer. | Section-269 |
| 3 | Assessment. | Section-270 |
| 4 | Best judgment assessment. | Section-271 |
| 5 | Power of Joint Commissioner to issue directions in certain cases. | Section-272 |
| 6 | Faceless Assessment. | Section-273 |
| 7 | Reference to Principal Commissioner or Commissioner in certain cases. | Section-274 |
| 8 | Reference to Dispute Resolution Panel. | Section-275 |
| 9 | Method of accounting. | Section-276 |
| 10 | Method of accounting in certain cases. | Section-277 |
| 11 | Taxability of certain income. | Section-278 |
| 12 | Income escaping assessment. | Section-279 |
| 13 | Issue of notice where income has escaped assessment. | Section-280 |
| 14 | Procedure before issuance of notice under section 280. | Section-281 |
| 15 | Time limit for notices under sections 280 and 281. | Section-282 |
| 16 | Provision for cases where assessment is in pursuance of an order on appeal, etc. | Section-283 |
| 17 | Sanction for issue of notice. | Section-284 |
| 18 | Other provisions. | Section-285 |
| 19 | Time limit for completion of assessment, reassessment and recomputation. | Section-286 |
| 20 | Rectification of mistake. | Section-287 |
| 21 | Other amendments. | Section-288 |
| 22 | Notice of demand. | Section-289 |
| 23 | Modification and revision of notice in certain cases. | Section-290 |
| 24 | Intimation of loss. | Section-291 |
| 25 | Assessment of total undisclosed income as a result of search. | Section-292 |
| 26 | Computation of total undisclosed income of block period. | Section-293 |
| 27 | Procedure for block assessment. | Section-294 |
| 28 | Undisclosed income of any other person. | Section-295 |
| 29 | Time-limit for completion of block assessment. | Section-296 |
| 30 | Certain interests and penalties not to be levied or imposed. | Section-297 |
| 31 | Levy of interest and penalty in certain in cases. | Section-298 |
| 32 | Authority competent to make assessment of block period. | Section-299 |
| 33 | Application of other provisions of Act. | Section-300 |
| 34 | Interpretation. | Section-301 |