The_Employees_Provident_Funds_and_Miscellaneous_Provisions_Act,_1952
Section / Rule Number   Content   
 
268. Inquiry before assessment.
269. Estimation of value of assets by Valuation Officer.
270. Assessment
271. Best judgement assessment
272. Power of Joint Commissioner to issue directions in certain cases.
273. Faceless Assessment
274. Reference to Principal Commissioner or Commissioner in certain cases.
275. Reference to Dispute Resolution Panel.
276. Method of accounting.
277. Method of accounting in certain cases
278. Taxability of certain income.
279. Income escaping assessment
280. Issue of notice where income has escaped assessment.
281. Procedure before issuance of notice under section 280.
282. Time limit for notices under sections 280 and 281
283. Provision for cases where assessment is in pursuance of an order on appeal, etc.
284. Sanction for issue of notice.
285. Other provisions
286. Time limit for completion of assessment, reassessment and recomputation
287. Rectification of mistake
288. Other amendments.
289. Notice of demand
290. Modification and revision of notice in certain cases
291. Intimation of loss
292. Assessment of total undisclosed income as a result of search.
293. Computation of total undisclosed income of block period
294. Procedure for block assessment.
295. Undisclosed income of any other person.
296. Time-limit for completion of block assessment.
297. Certain interests and penalties not to be levied or imposed
298. Levy of interest and penalty in certain in cases.
299. Authority competent to make assessment of block period
300. Application of other provisions of Act.
301. Interpretation
 
     
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