Regular assessment means assessment made under section —

CS Executive · Tax Laws and Practice · PYQS · December 2014
Regular assessment means assessment made under section —
(A) 143(3)
(B) 144
(C) Both (A) and (B) above
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (C)

Correct answer: (C) Both (A) and (B) above. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Income Tax Act, 1961

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