| 139   Return of income | 
		| 139A   Permanent account number | 
		| 139AA.Quoting of Aadhaar number. | 
		| 139B   Scheme for submission of returns through Tax Return Preparers | 
		| 139C   Power of Board to dispense with furnishing documents, etc., with the return | 
		| 139D   Filing of return in electronic form | 
		| 140 Return by whom to be verified. | 
		| 140A   Self-assessment | 
		| 140B Tax on updated return. | 
		| 141   [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] | 
		| 141A   [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] | 
		| 142   Inquiry before assessment | 
		| 142A   Estimation of value of assets by Valuation Officer | 
		| 142B Faceless inquiry or Valuation | 
		| 143   Assessment | 
		| 144   Best judgment assessment | 
		| 144A   Power of Joint Commissioner to issue directions in certain cases | 
		| 144B   [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] | 
		| 144B Faceless assessment | 
		| 144BA  Reference to Commissioner in certain cases | 
		| 144C Reference to dispute resolution panel | 
		| 145   Method of accounting | 
		| 145A   Method of accounting in certain cases | 
		| 145B Taxability of certain income. | 
		| 146   [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] | 
		| 147   Income escaping assessment | 
		| 148   Issue of notice where income has escaped assessment | 
		| 148A  Conducting inquiry, providing opportunity before issue of notice under section 148. | 
		| 148B Prior approval for assessment,reassessment or recomputation in certain cases. | 
		| 149   Time limit for notice | 
		| 150   Provision for cases where assessment is in pursuance of an order on appeal, etc. | 
		| 151   Sanction for issue of notice | 
		| 151A Faceless assessment of income escaping assessment | 
		| 152   Other provisions | 
		| 153   Time limit for completion of assessments and reassessments | 
		| 153A   Assessment in case of search or requisition | 
		| 153B   Time limit for completion of assessment under section 153A | 
		| 153C   Assessment of income of any other person | 
		| 153D   Prior approval necessary for assessment in cases of search or requisition | 
		| 154   Rectification of mistake | 
		| 155   Other amendments | 
		| 156   Notice of demand | 
		| 156A Modification and revision of notice in certain cases. | 
		| 157   Intimation of loss | 
		| 157A Faceless rectification, amendments and issuance of notice or intimation | 
		| 158   Intimation of assessment of firm |