Скачать или смотреть 54. Return of Income & Assessment Procedure | Unit-4 | Income Tax Law and Practice

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🎯 Return of Income & Assessment Procedure | Income Tax Law and Practice

📌 In this video, you’ll learn:
✅ What is a Return of Income and who is required to file it
✅ Different types of Income Tax Returns (ITRs)
✅ Due dates, belated & revised returns, and penalties
✅ Types of assessments: Self, Summary, Scrutiny & Best Judgment


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TIMESTAMPS:
0:00-0:13 - INTRODUCTION
0:14-7:33 - RETURN OF INCOME AND ASSESSMENT PROCEDURE
7:34-9:06 - INTRODUCTION TO RETURN OF INCOME
9:07-16:24 - FILLING OF RETURNS
16:25-18:42 - INTEREST CHARGEABLE [SECTION 234A]
18:43-20:19 - FEE FOR DELAY IN FILLING RETURN OF INCOME. [INSERTION OF SECTION 234F]
20:20-21:01 - RETURN OF LOSS [SECTION 139 (3)]
21:02-24:46 - BELATED RETURN [SECTION 139 (4)]
24:47-25:24 - CONSEQUENCES OF FILLING A BELATED RETURN
25:25-26:20 - REVISED RETURN [SECTION 139(5)] [AS AMENDED BY THE FINANCE ACT 2021, W.E.F. A.Y. 2021-22]
26:21-27:14 - IMPORTANT POINTS
27:15-32:07 - UPDATED TAX RETURN [SECTION 139(8A)]
32:08-32:12 - CONCLUSION