Types of Assessment

In income tax every person should file their income tax return whose income is above tax exemption limit. After filing the income tax return such return are processed and assessed by the income tax department. In income tax there are following types of assessment:

( a )  Self Assessment Tax  U/s 140A

( b )  Summary Assessment U/s 143(1)

( c )  Scrutiny Assessment U/s 143(3)

( d )  Best Judgement Assessment U/s 144

( e )  Protective Assessment

( f  )  Re assessment or Income escaping Assessment U/s 147

( g )  Assessment in case of Search U/s 153A

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