What is Meaning of Assessment Under Income Tax Act ?

0
2107
Print Friendly, PDF & Email

Section 2(8) of the Income tax Act defines assessment as “assessment includes reassessment”. So , you see the definition of assessment is not there despite clear provision. Courts have , at some point of time, while delivering judgment , have tried to give meaning of the word “assessment “.

This content is for annual and Semi Annual members only.
Log In Register