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Law of INCOME TAX [Volume 9 released] 2017 by Sampath Iyengar’s
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Law of INCOME TAX [Volume 9 released]
CHAPTER XVII
Collection and Recovery of Tax (Contd.)
C.—Advance payment of tax
207. Liability for payment of advance tax
208. Conditions of liability to pay advance tax
209. Computation of advance tax
[209A. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988]
210. Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
211. Instalments of advance tax and due dates
[212. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988]
[213. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988]
214. Interest payable by Government
215. Interest payable by assessee
216. Interest payable by assessee in case of under-estimate, etc.
217. Interest payable by assessee when no estimate made
218. When assessee deemed to be in default
219. Credit for advance tax
D.—Collection and recovery
220. When tax payable and when assessee deemed in default
221. Penalty payable when tax in default
222. Certificate to Tax Recovery Officer
223. Tax Recovery Officer by whom recovery is to be effected
224. Validity of certificate and cancellation or amendment thereof
225. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
226. Other modes of recovery
227. Recovery through State Government
[228. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989]
228A. Recovery of tax in pursuance of agreements with foreign countries
229. Recovery of penalties, fine, interest and other sums
230. Tax clearance certificate
[230A. Omitted by the Finance Act, 2001, w.e.f. 21-6-2001]
[231. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989]
232. Recovery by suit or under other law not affected
E.—Tax payable under provisional assessment
[233. Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f.
1-4-1971]
[234. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989]
F.—Interest chargeable in certain cases
234A. Interest for defaults in furnishing return of income
234B. Interest for defaults in payment of advance tax
234C. Interest for deferment of advance tax
234D. Interest on excess refund
G.—Levy of fee in certain cases
234E. Fee for defaults in furnishing statements
234F. Fee for default in furnishing return of income
Law of INCOME TAX [Volume 9 released]
CHAPTER XVIII
RELIEF RESPECTING TAX ON DIVIDENDS IN
CERTAIN CASES
[235. Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972]
236. Relief to company in respect of dividend paid out of past taxed profits
236A. Relief to certain charitable institutions or funds in respect of certain dividends
CHAPTER XIX
REFUNDS
237. Refunds
238. Person entitled to claim refund in certain special cases
239. Form of claim for refund and limitation
240. Refund on appeal, etc.
[241. Omitted by the Finance Act, 2001, w.e.f. 1-6-2001]
241A. Withholding of refund in certain cases
242. Correctness of assessment not to be questioned
243. Interest on delayed refunds
244. Interest on refund where no claim is needed
244A. Interest on refunds
245. Set off of refunds against tax remaining payable
CHAPTER XIXA
SETTLEMENT OF CASES
245A. Definitions
245B. Income-tax Settlement Commission
245BA. Jurisdiction and powers of Settlement Commission
245BB. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
245BC. Power of Chairman to transfer cases from one Bench to another
245BD. Decision to be by majority
245C. Application for settlement of cases
245D. Procedure on receipt of an application under section 245C
245DD. Power of Settlement Commission to order provisional attachment to protect revenue
245E. Power of Settlement Commission to reopen completed proceedings
245F. Powers and procedure of Settlement Commission
245G. Inspection, etc., of reports
245H. Power of Settlement Commission to grant immunity from prosecution and penalty
245HA. Abatement of proceeding before Settlement Commission
245HAA. Credit for tax paid in case of abatement of proceedings
245-I. Order of settlement to be conclusive
245J. Recovery of sums due under order of settlement
245K. Bar on subsequent application for settlement
245L. Proceedings before Settlement Commission to be judicial proceedings
[245M. Omitted by the Finance Act, 1987, w.e.f. 1-6-1987]
CHAPTER XIXB
ADVANCE RULINGS
245N. Definitions
245-O. Authority for advance rulings
245-OA. Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member
245P. Vacancies, etc., not to invalidate proceedings
245Q. Application for advance ruling
245R. Procedure on receipt of application
245RR. Appellate authority not to proceed in certain cases
245S. Applicability of advance ruling
245T. Advance ruling to be void in certain circumstances
245U. Powers of the Authority
245V. Procedure of Authority
CHAPTER XX
APPEALS AND REVISION
A.—Appeals to the Deputy Commissioner (Appeals)
and Commissioner (Appeals)
246. Appealable orders
246A. Appealable orders before Commissioner (Appeals)
[247. Omitted by the Finance Act, 1992, w.e.f. 1-4-1993]
248. Appeal by person denying liability to deduct tax in certain cases
249. Form of appeal and limitation
250. Procedure in appeal
251. Powers of the Commissioner (Appeals)
B.—Appeals to the Appellate Tribunal
252. Appellate Tribunal
252A. Qualifications, terms and conditions of service of President, Vice-President and Member
253. Appeals to the Appellate Tribunal
254. Orders of Appellate Tribunal
255. Procedure of Appellate Tribunal
C.—Reference to High Court
256. Statement of case to the High Court
257. Statement of cases to Supreme Court in certain cases
258. Power of High Court or Supreme Court to require statement to be amended
259. Case before High Court to be heard by not less than two judges
260. Decision of High Court or Supreme Court on the case stated
CC.—Appeals to High Court
260A. Appeal to High Court
260B. Case before High Court to be heard by not less than two Judges
D.—Appeals to the Supreme Court
261. Appeal to Supreme Court
262. Hearing before Supreme Court
E.—Revision by the Principal Commissioner or Commissioner
263. Revision of orders prejudicial to revenue
264. Revision of other orders
F.—General
265. Tax to be paid notwithstanding reference, etc.
266. Execution for costs awarded by Supreme Court
267. Amendment of assessment on appeal
268. Exclusion of time taken for copy
268A. Filing of appeal or application for reference by income-tax authority
269. Definition of “High Court”
SUBJECT INDEX
| Edition | 12th edn. 2017 |
|---|---|
| ISBN | 9789351395553 |
| Publisher | Bharat Law House |
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