Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 184] [Section 2] [Entire Act] Union of India - Subsection Section 2(40) in The Income Tax Act, 1961 (40)"regular assessment" means the assessment made under sub-section (3) of section 143 or section 144 ;