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B. ASSESSMENT PROCEDURE

148. SELF-REPORTING OF TAX BASES

149. REPORTING OF INTERNATIONAL TRANSACTION

150. TAX RETURN PREPARER

151. ISSUE OF NOTICE TO STOP-FILER

152. ISSUE OF NOTICE TO NON-FILER

153. SELF-ASSESSMENT TAX

154. ACKNOWLEDGEMENT OF RETURN

155. PROCESSING OF RETURN

156. SELECTION OF RETURNS FOR SCRUTINY ASSESSMENT

157. NOTICE FOR SCRUTINY ASSESSMENT

158. SPECIAL AUDIT

159. DETERMINATION OF VALUE OF ASSETS

160. DETERMINATION OF ARM'S LENGTH PRICE

161. DETERMINATION OF IMPERMISSIBLE AVOIDANCE ARRANGEMENT AND CONSEQUENCES THEREOF.

162. ASSESSMENT

163. BEST JUDGEMENT ASSESSMENT

164. DIRECTIONS FOR ASSESSMENT BY JOINT COMMISSIONER OR COMMISSIONER

165. DIRECTIONS FOR ASSESSMENT BY DISPUTE RESOLUTION PANEL

166. REOPENING OF ASSESSMENT

167. RECTIFICATION OF MISTAKE

168. NOTICE OF DEMAND

169. TIME LIMITS FOR COMPLETION OF ASSESSMENT OR REASSESSMENTS







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