Accounting · Income Tax Assessment
Which type of assessment is carried out without detailed scrutiny, relies primarily on the return filed by the assessee under Section 139, and involves checks for arithmetical accuracy and internal inconsistencies?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Summary Assessment under Section 143(1)✓
- 2Best Judgment Assessment under Section 144
- 3Reassessment under Section 147
- 4Scrutiny Assessment under Section 143(3)
Correct answer
Summary Assessment under Section 143(1)
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