Every taxpayer has to furnish the details of his income to the Income-tax Department. These details are to be furnished by filing up his return of income. Once the return of income is filed up by the taxpayer, the next step is the processing of the return of income by the Income Tax Department. The Income Tax Department examines the return of income for its correctness.
source https://www.caclubindia.com/articles/various-assessments-under-income-tax-law-44793.asp
source https://www.caclubindia.com/articles/various-assessments-under-income-tax-law-44793.asp
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