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  Left Stop Start Right    Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Constitution of DRP at specified places - Cir. No. 1/FT&TR/....       Assessment - General - Processing of returns of assessment year 2011-12 - Steps to clear backlog - Cir. No. 01/2012 Dated: February 2, 2012....       Fixation of Standard Input-Output Norms (SION) for the export product “Articles made of Thermo Plastic Elastomer (TPE)”. - Cir. No. 95 /(RE-2010)/2009....       Fixation of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 92 (R....       Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 93 (R....       Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 94 (....       Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR. - Cir. No. 74 Dated: February 1,....       Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 – reg. - Cir. No. F.No. 528/109/2011-STO (TU) Da....       Classification of Fused Silica under Customs Tariff Act, 1975 - regarding. - Cir. No. 03 / 2012 - Customs Dated: February 1, 2012....       Amends Notification No. 36/2001-Customs(N.T) Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 10/20....       Opening of Diamond Dollar Accounts (DDAs). - Cir. No. 73 Dated: January 31, 2012....       Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of....       Fringe Benefit Tax – car dealer - Expenditure incurred on accessories which were supplied to customers who have purchased cars cannot be treated as sa....       Capital gains – In view of the provisions of sub-section (2) of section 50C, if fair market value as assessed by the DVO is lower than the value adopt....       Allowable u/s 37(1)- Whether the expenses incurred on construction of tennis court are allowable as revenue expenses or are capital in nature - the ex....       Authorized service station - authorised dealers of General Motors - also undertook the servicing of vehicles manufactured by the other manufacturers –....       Liability to pay Service tax by government authority undertaking Insurance business – Insurance business is not a sovereign act. - service tax would b....       Unexplained Investment – The assessee had valued the stock at cost price. The cost price as recorded in the books was not rejected or adversely commen....       Deduction u/s 43B in respect of interest paid on additional sales-tax - Tribunal rejected the claim on the ground that interest did not fall within th....       Notification 44/2002 - EPCG Scheme - The facts that the cars were not registered as a tourist vehicle and the Appellants did not bill for the use of c....      
Other Direct Tax Provisions
 

Interest-tax Act, 1974

No. Title
Short title and extent
 
Definitions
 
Tax authorities
 
Charge of tax
 
Scope of chargeable interest
 
Computation of chargeable interest
 
Return of chargeable interest
 
Assessment
 
Self-assessment.
 
Interest escaping assessment.
 
Time limit for completion of assessments and reassessments.
 
Advance payment of interest-tax
 
Interest for default in furnishing return of chargeable interest.
 
Interest for default in payment of interest-tax in advance
 
Interest for deferment of interest-tax payable in advance
 
Penalty for concealment of chargeable interest
 
Opportunity of being heard
 
Appeals to the Commissioner (Appeals).
 
Transfer of certain pending appeals
 
Appeals to Appellate Tribunal
 
Rectification of mistakes
 
Interest-tax deductible in computing total income under the Income-tax Act
 
Revision of order prejudicial to revenue
 
Revision of orders by Commissioner
 
Application of provisions of Income-tax Act
 
Income-tax papers to be available for the purposes of this Act
 
Failure to comply with notices
 
False statements
 
Wilful attempt to evade tax, etc.
 
Abetment of false returns, etc.
 
Offences by credit institutions
 
Institution of proceedings and composition of offences
 
Power of credit institutions to vary certain agreements
 
Power to make rules
 
Power to exempt
 
Power to remove difficulty
 
Consequential amendments
 
CLARIFICATION ON APPLICABILITY OF INTEREST-TAX
 
 
 
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