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Home Acts & Rules Income Tax Income-tax Act, 1961 Chapters List
 

Income-tax Act, 1961

 

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Section 1 : Short title, extent and commencement
Section 2 Part A : Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose"
Section 2 Part B : Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident"
Section 2 Part C : Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond"
Section 3 : Previous year defined
Section 4 : Charge of income-tax
Section 5 : Scope of total income
Section 5A : Apportionment of income between spouses governed by Portuguese Civil Code
Section 6 : Residence in India
Section 7 : Income deemed to be received
Section 8 : Dividend income
Section 9 : Income deemed to accrue or arise in India
Section 10 Part A : Incomes not included in total income [Clause (1) to Clause (10D)]
Section 10 Part B : Incomes not included in total income [Clause (11) to Clause (17)]
Section 10 Part C : Incomes not included in total income [Clause (17A) to Clause (23C)]
Section 10 Part D : Incomes not included in total income [Clause (23D) to Clause (48)]
Section 10A : Special provision in respect of newly established undertakings in free trade zone, etc.
Section 10AA : Special provisions in respect of newly established Units in Special Economic Zones.
Section 10B : Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section 10BA : Special provisions in respect of export of certain articles or things.
Section 10BB : Meaning of computer programmes in certain cases.
Section 10C : Special provision in respect of certain industrial undertakings in North- Eastern Region.
Section 11 : Income from property held for charitable or religious purposes.
Section 12 : Income of trusts or institutions from contributions
Section 12A : Conditions for applicability of sections 11 and 12
Section 12AA : Procedure for registration
Section 13 : Section 11 not to apply in certain cases
Section 13A : Special provision relating to incomes of political parties
Section 13B : Special provisions relating to voluntary contributions received by electoral trust
Section 14 : Heads of income
Section 14A : Expenditure incurred in relation to income not includible in total income
Section 15 : Salaries
Section 16 : Deductions from salaries
Section 17 : Salary, perquisite and profits in lieu of salary defined
Section 18 : Omitted
Section 19 : Omitted
Section 20 : Omitted
Section 21 : Omitted
Section 22 : Income from house property
Section 23 : Annual value how determined
Section 24 : Deductions from income from house property
Section 25 : Amounts not deductible from income from house property
Section 25A : Special provision for cases where unrealised rent allowed as deduction is realised subsequently
Section 25AA : Unrealised rent received subsequently to be charged to income-tax
Section 25B : Special provision for arrears of rent received
Section 26 : Property owned by co-owners
Section 27 : Owner of house property, annual charge, etc., defined
Section 28 : Profits and gains of business or profession
Section 29 : Income from profits and gains of business or profession, how computed
Section 30 : Rent, rates, taxes, repairs and insurance for buildings
Section 31 : Repairs and insurance of machinery, plant and furniture
Section 32 : Depreciation
Section 32A : Investment allowance
Section 32AB : Investment deposit account
Section 32AC : Investment in new plant or machinery.
Section 33 : Development rebate
Section 33A : Development allowance
Section 33AB : Tea development account [,coffee development account and rubber development account
Section 33ABA : Site Restoration Fund
Section 33AC : Reserves for shipping business
Section 33B : Rehabilitation allowance
Section 34 : Conditions for depreciation allowance and development rebate
Section 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
Section 35 : Expenditure on scientific research
Section 35A : Expenditure on acquisition of patent rights or copyrights
Section 35AB : Expenditure on know-how
Section 35ABB : Expenditure for obtaining licence to operate telecommunication services
Section 35AC : Expenditure on eligible projects or schemes
Section 35AD : Deduction in respect of expenditure on specified business.
Section 35B : Export markets development allowance
Section 35C : Agricultural development allowance
Section 35CC : Rural development allowance
Section 35CCA : Expenditure by way of payment to associations and institutions for carrying out rural development programmes
Section 35CCB : Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
Section 35CCC : Expenditure on agricultural extension project.
Section 35CCD : Expenditure on skill development project.
Section 35D : Amortisation of certain preliminary expenses
Section 35DD : Amortisation of expenditure in case of amalgamation or demerger
Section 35DDA : Amortisation of expenditure incurred under voluntary retirement scheme
Section 35E : Deduction for expenditure on prospecting, etc., for certain minerals
Section 36 : Other deductions
Section 37 : General
Section 38 : Building, etc., partly used for business, etc., or not exclusively so used
Section 39 : Managing agency commission
Section 40 : Amounts not deductible
Section 40A : Expenses or payments not deductible in certain circumstances
Section 41 : Profits chargeable to tax
Section 42 : Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section 43 : Definitions of certain terms relevant to income from profits and gains of business or profession
Section 43A : Special provisions consequential to changes in rate of exchange of currency
Section 43B : Certain deductions to be only on actual payment
Section 43C : Special provision for computation of cost of acquisition of certain assets
Section 43CA : Special provision for full value of consideration for transfer of assets other than capital assets in certain cases.
Section 43D : Special provision in case of income of public financial institutions, public companies, etc.
Section 44 : Insurance business
Section 44A : Special provision for deduction in the case of trade, professional or similar association
Section 44AA : Maintenance of accounts by certain persons carrying on profession or business
Section 44AB : Audit of accounts of certain persons carrying on business or profession
Section 44AC : Special provision for computing profits and gains from the business of trading in certain goods
Section 44AD : Special provision for computing profits and gains of business on presumptive basis.
Section 44AE : Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Section 44AF : Special provisions for computing profits and gains of retail business
Section 44B : Special provision for computing profits and gains of shipping business in the case of non-residents
Section 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
Section 44C : Deduction of head office expenditure in the case of non-residents
Section 44D : Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section 44DA : Special provision for computing income by way of royalties, etc., in case of non-residents
Section 44DB : Special provision for computing deductions in the case of business reorganization of co-operative banks
Section 45 : Capital gains
Section 46 : Capital gains on distribution of assets by companies in liquidation
Section 46A : Capital gains on purchase by company of its own shares or other specified securities
Section 47 : Transactions not regarded as transfer
Section 47A : Withdrawal of exemption in certain cases
Section 48 : Mode of computation
Section 49 : Cost with reference to certain modes of acquisition
Section 50 : Special provision for computation of capital gains in case of depreciable assets
Section 50A : Special provision for cost of acquisition in case of depreciable asset
Section 50B : Special provision for computation of capital gains in case of slump sale
Section 50C : Special provision for full value of consideration in certain cases
Section 50D : Fair market value deemed to be full value of consideration in certain cases.
Section 51 : Advance money received
Section 52 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 53 : Exemption of capital gains from a residential house
Section 54 : Profit on sale of property used for residence
Section 54A : Relief of tax on capital gains in certain cases
Section 54B : Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
Section 54C : Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
Section 54D : Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Section 54E : Capital gain on transfer of capital assets not to be charged in certain cases
Section 54EA : Capital gain on transfer of long-term capital assets not to be charged in the case of investment in [specified securities
Section 54EB : Capital gain on transfer of long-term capital assets not to be charged in certain cases
Section 54EC : Capital gain not to be charged on investment in certain bonds
Section 54ED : Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
Section 54F : Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Section 54G : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section 54GA : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Section 54GB : Capital gain on transfer of residential property not to be charged in certain cases.
Section 54H : Extension of time for acquiring new asset or depositing or investing amount of capital gain
Section 55 : Meaning of adjusted, cost of improvement and cost of acquisition
Section 55A : Reference to Valuation Officer
Section 56 : Income from other sources
Section 57 : Deductions
Section 58 : Amounts not deductible
Section 59 : Profits chargeable to tax
Section 60 : Transfer of income where there is no transfer of assets
Section 61 : Revocable transfer of assets
Section 62 : Transfer irrevocable for a specified period
Section 63 : Transfer and revocable transfer defined
Section 64 : Income of individual to include income of spouse, minor child, etc.
Section 65 : Liability of person in respect of income included in the income of another person
Section 66 : Total income
Section 67 : Method of computing a partners share in the income of the firm
Section 67A : Method of computing a members share in income of association of persons or body of individuals
Section 68 : Cash credits
Section 69 : Unexplained investments
Section 69A : Unexplained money, etc.
Section 69B : Amount of investments, etc., not fully disclosed in books of account
Section 69C : Unexplained expenditure, etc.
Section 69D : Amount borrowed or repaid on hundi
Section 70 : Set off of loss from one source against income from another source under the same head of income
Section 71 : Set off of loss from one head against income from another
Section 71A : Transitional provisions for set off of loss under the head Income from house property
Section 71B : Carry forward and set off of loss from house property
Section 72 : Carry forward and set off of business losses
Section 72A : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
Section 72AA : Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases
Section 72AB : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
Section 73 : Losses in speculation business
Section 73A : Carry forward and set off losses by specified business
Section 74 : Losses under the head Capital gains
Section 74A : Losses from certain specified sources falling under the head Income from other sources
Section 75 : Losses of firms
Section 76 : OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
Section 77 : OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
Section 78 : Carry forward and set off of losses in case of change in constitution of firm or on succession
Section 79 : Carry forward and set off of losses in the case of certain companies
Section 80 : Submission of return for losses
Section 80A : Deductions to be made in computing total income
Section 80AA : Computation of deduction under section 80M
Section 80AB : Deductions to be made with reference to the income included in the gross total income
Section 80AC : Deduction not to be allowed unless return furnished
Section 80B : Definitions
Section 80C : Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
Section 80CC : Deduction in respect of investment in certain new shares
Section 80CCA : Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
Section 80CCB : Deduction in respect of investment made under Equity Linked Savings Scheme
Section 80CCC : Deduction in respect of contribution to certain pension funds
Section 80CCD : Deduction in respect of contribution to pension scheme of Central Government
Section 80CCE : Limit on deductions under sections 80C, 80CCC and 80CCD
Section 80CCF : Deduction in respect of subscription to long-term infrastructure bonds.
Section 80CCG : Deduction in respect of investment made under an equity savings scheme.
Section 80D : Deduction in respect of medical insurance premia
Section 80DD : Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
Section 80DDA : ****
Section 80DDB : Deduction in respect of medical treatment, etc.
Section 80E : Deduction in respect of interest on loan taken for higher education
Section 80EE : Deduction in respect of interest on loan taken for residential house property.
Section 80F : Deduction in respect of educational expenses in certain cases
Section 80FF : Deduction in respect of expenses on higher education in certain cases
Section 80G : Deduction in respect of donations to certain funds, charitable institutions, etc.
Section 80GG : Deductions in respect of rents paid
Section 80GGA : Deduction in respect of certain donations for scientific research or rural development
Section 80GGB : Deduction in respect of contributions given by companies to political parties or an electoral trust
Section 80GGC : Deduction in respect of contributions given by any person to political parties
Section 80H : Deduction in case of new industrial undertakings employing displaced persons, etc.
Section 80HH : Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
Section 80HHA : Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
Section 80HHB : Deduction in respect of profits and gains from projects outside India
Section 80HHBA : Deduction in respect of profits and gains from housing projects in certain cases
Section 80HHC : Deduction in respect of profits retained for export business
Section 80HHD : Deduction in respect of earnings in convertible foreign exchange
Section 80HHE : Deduction in respect of profits from export of computer software, etc.
Section 80HHF : Deduction in respect of profits and gains from export or transfer of film software, etc.
Section 80I : Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Section 80IA : Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
Section 80IAB : Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Section 80IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
Section 80IC : Special provisions in respect of certain undertakings or enterprises in certain special category States
Section 80ID : Deduction in respect of profits and gains from business of hotels and convention centres in specified area
Section 80IE : Special provisions in respect of certain undertakings in North-Eastern States
Section 80J : Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases
Section 80JJ : Deduction in respect of profits and gains from business of poultry farming
Section 80JJA : Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
Section 80JJAA : Deduction in respect of employment of new workmen
Section 80K : Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business
Section 80L : Deductions in respect of interest on certain securities, dividends, etc.
Section 80LA : Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
Section 80M : Deduction in respect of certain inter-corporate dividends
Section 80MM : Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India
Section 80N : Deduction in respect of dividends received from certain foreign companies
Section 80O : Deduction in respect of royalties, etc., from certain foreign enterprises
Section 80P : Deduction in respect of income of co-operative societies
Section 80Q : Deduction in respect of profits and gains from the business of publication of books
Section 80QQ : Deduction in respect of profits and gains from the business of publication of books
Section 80QQA : Deduction in respect of professional income of authors of text books in Indian languages
Section 80QQB : Deduction in respect of royalty income, etc., of authors of certain books other than text-books
Section 80R : Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Section 80RR : Deduction in respect of professional income from foreign sources in certain cases
Section 80RRA : Deduction in respect of remuneration received for services rendered outside India
Section 80RRB : Deduction in respect of royalty on patents
Section 80S : Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies
Section 80T : Deduction in respect of long-term capital gains in the case of assessees other than companies
Section 80TT : Deduction in respect of winnings from lottery
Section 80TTA : Deduction in respect of interest on deposits in savings account.
Section 80U : Deduction in case of a person with disability
Section 80V : Deduction from gross total income of the parent in certain cases
Section 80VV : Deduction in respect of expenses incurred in connection with certain proceedings under the Act
Section 80VVA : RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
Section 81 To 085C : Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 86 : Share of member of an association of persons or body of individuals in the income of the association or body
Section 86A : Deduction from tax on certain securities
Section 87 : Rebate to be allowed in computing income-tax
Section 87A : Rebate of income-tax in case of certain individuals
Section 88 : Rebate on life insurance premia, contribution to provident fund, etc.
Section 88A : Rebate in respect of investment in certain new shares or units
Section 88B : Rebate of income-tax in case of individuals of sixty-five years or above
Section 88C : Rebate of income-tax in case of women below sixty-five years
Section 88D : Omitted
Section 88E : Rebate in respect of securities transaction tax
Section 89 : Relief when salary, etc., is paid in arrears or in advance
Section 89A : Tax relief in relation to export turnover
Section 90 : Agreement with foreign countries or specified territories
Section 90A : Adoption by Central Government of agreements between specified associations for double taxation relief
Section 91 : Countries with which no agreement exists
Section 92 : Computation of income from international transaction having regard to arms length price
Section 92A : Meaning of associated enterprise
Section 92B : Meaning of international transaction
Section 92BA : Meaning of specified domestic transaction.
Section 92C : Computation of arms length price
Section 92CA : Reference to Transfer Pricing Officer
Section 92CB : Power of Board to make safe harbour rules
Section 92CC : Advance pricing agreement.
Section 92CD : Effect to advance pricing agreement.
Section 92D : Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction
Section 92E : Report from an accountant to be furnished by persons entering into international transaction
Section 92F : Definitions of certain terms relevant to computation of arms length price, etc
Section 93 : Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section 94 : Avoidance of tax by certain transactions in securities
Section 94A : Special measures in respect of transactions with persons located in notified jurisdictional area.
Section 95 : Applicability of General Anti-Avoidance Rule.
Section 96 : Impermissible avoidance arrangement.
Section 97 : Arrangement to lack commercial substance.
Section 98 : Consequences of impermissible avoidance arrangement.
Section 99 : Treatment of connected person and accommodating party.
Section 100 : Application of this Chapter
Section 101 : Framing of guidelines
Section 102 : Definitions
Section 103 : omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 104 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 105 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 106 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 107 : Approval of Inspecting Assistant Commissioner for orders under section 104
Section 107A : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 108 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 109 : Distributable income, investment company and statutory percentage defined
Section 110 : Determination of tax where total income includes income on which no tax is payable
Section 111 : Tax on accumulated balance of recognised provident fund
Section 111A : Tax on short term capital gains in certain cases
Section 112 : Tax on long-term capital gains
Section 112A : Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
Section 113 : Tax in the case of block assessment of search cases
Section 114 : Tax on capital gains in cases of assessees other than companies
Section 115 : Tax on capital gains in case of companies
Section 115A : Tax on dividends, royalty and technical service fees in the case of foreign companies
Section 115AB : Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 115AC : Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115ACA : Tax on income from Global depository receipts purchased in foreign currency or capital gains arising from their transfer
Section 115AD : Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 115B : Tax on profits and gains of life insurance business
Section 115BB : Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
Section 115BBA : Tax on non-resident sportsmen or sports associations
Section 115BBB : Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
Section 115BBC : Anonymous donations to be taxed in certain cases
Section 115BBD : Tax on certain dividends received from foreign companies
Section 115BBE : Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
Section 115C : Definitions
Section 115D : Special provision for computation of total income of non-residents
Section 115E : Tax on investment income and long-term capital gains
Section 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 115G : Return of income not to be filed in certain cases
Section 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Section 115I : Chapter not to apply if the assessee so chooses
Section 115J : Special provisions relating to certain companies
Section 115JA : Deemed income relating to certain companies
Section 115JAA : Tax credit in respect of tax paid on deemed income relating to certain companies
Section 115JB : Special provision for payment of tax by certain companies
Section 115JC : Special provisions for payment of tax by certain persons other than a company
Section 115JD : Tax credit for alternate minimum tax
Section 115JE : Application of other provisions of this Act.
Section 115JEE : Application of this Chapter to certain persons.
Section 115JF : Interpretation in this Chapter
Section 115JG : Conversion of an Indian branch of Foreign Company into subsidiary Indian company.
Section 115K : Special provision for computation of income in certain cases
Section 115L : Return of income not to be filed in certain cases
Section 115M : Special provision for disallowance of deductions and rebate of income-tax
Section 115N : Bar of proceedings in certain cases
Section 115O : Tax on distributed profits of domestic companies
Section 115P : Interest payable for non-payment of tax by domestic companies
Section 115Q : When company is deemed to be in default
Section 115QA : Tax on distributed income to shareholders
Section 115QB : Interest payable for non-payment of tax by company
Section 115QC : When company is deemed to be assessee in default.
Section 115R : Tax on distributed income to unit holders
Section 115S : Interest payable for non-payment of tax
Section 115T : Unit trust of India or mutual fund to be an assessee in default
Section 115TA : Tax on distributed income to investors.
Section 115TB : Interest payable for non-payment of tax.
Section 115TC : Securitisation trust to be assessee in default.
Section 115U : Tax on income in certain cases
Section 115UA : SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
Section 115V : Definitions
Section 115VA : Computation of profits and gains from the business of operating qualifying ships
Section 115VB : Operating ships
Section 115VC : Qualifying company
Section 115VD : Qualifying ship
Section 115VE : Manner of computation of income under tonnage tax scheme
Section 115VF : Tonnage income
Section 115VG : Computation of tonnage income
Section 115VH : Calculation in case of joint operation, etc.
Section 115VI : Relevant shipping income
Section 115VJ : Treatment of common costs
Section 115VK : Depreciation
Section 115VL : General exclusion of deduction and set off, etc.
Section 115VM : Exclusion of loss
Section 115VN : Chargeable gains from transfer of tonnage tax assets
Section 115VO : Exclusion from provisions of section 115JB
Section 115VP : Method and time of opting for tonnage tax scheme
Section 115VQ : Period for which tonnage tax option to remain in force
Section 115VR : Renewal of tonnage tax scheme
Section 115VS : Prohibition to opt for tonnage tax scheme in certain cases
Section 115VT : Transfer of profits to Tonnage Tax Reserve Account
Section 115VU : Minimum training requirement for tonnage tax company
Section 115VV : Limit for charter in of tonnage
Section 115VW : Maintenance and audit of accounts
Section 115VX : Determination of tonnage
Section 115VY : Amalgamation
Section 115VZ : Demerger
Section 115VZA : Effect of temporarily ceasing to operate qualifying ships
Section 115VZB : Avoidance of tax
Section 115VZC : Exclusion from tonnage tax scheme
Section 115W : Definitions
Section 115WA : Charge of fringe benefit tax
Section 115WB : Fringe benefits
Section 115WC : Value of fringe benefits
Section 115WD : Return of fringe benefits
Section 115WE : Assessment
Section 115WF : Best judgment assessment
Section 115WG : Fringe benefits escaping assessment
Section 115WH : Issue of notice where fringe benefits have escaped assessment
Section 115WI : Payment of fringe benefit tax
Section 115WJ : Advance tax in respect of fringe benefits
Section 115WK : Interest for default in furnishing return of fringe benefits
Section 115WKA : Recovery of fringe benefit tax by the employer from the employee
Section 115WKB : Deemed payment of tax by employee.
Section 115WL : Application of other provisions of this Act
Section 115WM : Chapter XII-H not to apply after a certain date
Section 116 : Income-tax authorities
Section 117 : Appointment of income-tax authorities
Section 118 : Control of income-tax authorities
Section 119 : Instructions to subordinate authorities
Section 120 : Jurisdiction of income-tax authorities
Section 121 : Jurisdiction of Commissioners
Section 121A : Jurisdiction of Commissioners (Appeals)
Section 122 : Jurisdiction of Appellate Assistant Commissioners
Section 123 : Jurisdiction of Inspecting Assistant Commissioners
Section 124 : Jurisdiction of Assessing Officers
Section 125 : Powers of Commissioner respecting specified areas, cases, persons, etc.
Section 125A : Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
Section 126 : Powers of Board respecting specified area, classes of persons or incomes
Section 127 : Power to transfer cases
Section 128 : Functions of Inspectors of Income-tax
Section 129 : Change of incumbent of an office
Section 130 : Commissioner competent to perform any function or functions
Section 130A : Income-tax Officer competent to perform any function or functions
Section 131 : Power regarding discovery, production of evidence, etc.
Section 132 : Search and seizure
Section 132A : Powers to requisition books of account, etc.
Section 132B : Application of seized or requisitioned assets
Section 133 : Power to call for information
Section 133A : Power of survey
Section 133B : Power to collect certain information
Section 133C : Power to call for information by prescribed income-tax authority.
Section 134 : Power to inspect registers of companies
Section 135 : Power of [Director General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner]
Section 136 : Proceedings before income-tax authorities to be judicial proceedings
Section 137 : Disclosure of information prohibited
Section 138 : Disclosure of information respecting assessees
Section 139 : Return of income
Section 139A : Permanent account number
Section 139B : Scheme for submission of returns through Tax Return Preparers
Section 139C : Power of Board to dispense with furnishing documents, etc., with the return
Section 139D : Filing of return in electronic form
Section 140 : Return by whom to be signed
Section 140A : Self-assessment
Section 141 : Provisional assessment
Section 141A : Provisional assessment for refund
Section 142 : Inquiry before assessment
Section 142A : Estimate by Valuation Officer in certain cases
Section 143 : Assessment
Section 144 : Best judgment assessment
Section 144A : Power of [Joint Commissioner] to issue directions in certain cases
Section 144B : Reference to Deputy Commissioner in certain cases
Section 144BA : Reference to Commissioner in certain cases
Section 144C : Reference to Dispute Resolution Panel
Section 145 : Method of accounting
Section 145A : Method of accounting in certain cases
Section 146 : Reopening of assessment at the instance of the assessee
Section 147 : Income escaping assessment
Section 148 : Issue of notice where income has escaped assessment
Section 149 : Time limit for notice
Section 150 : Provision for cases where assessment is in pursuance of an order on appeal, etc.
Section 151 : Sanction for issue of notice
Section 152 : Other provisions
Section 153 : Time limit for completion of assessments and reassessments
Section 153A : Assessment in case of search or requisition
Section 153B : Time-limit for completion of assessment under section 153A
Section 153C : Assessment of income of any other person
Section 153D : Prior approval necessary for assessment in cases of search or requisition
Section 154 : Rectification of mistake
Section 155 : Other amendments
Section 156 : Notice of demand
Section 157 : Intimation of loss
Section 158 : Intimation of assessment of firm
Section 158A : Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 158B : Definitions
Section 158BA : Assessment of undisclosed income as a result of search
Section 158BB : Computation of undisclosed income of the block period
Section 158BC : Procedure for block assessment
Section 158BD : Undisclosed income of any other person
Section 158BE : Time limit for completion of block assessment
Section 158BF : Certain interests and penalties not to be levied or imposed
Section 158BFA : Levy of interest and penalty in certain cases
Section 158BG : Authority competent to make the block assessment
Section 158BH : Application of other provisions of this Act
Section 158BI : Chapter not to apply after certain date
Section 159 : Legal representatives
Section 160 : Representative assessee
Section 161 : Liability of representative assessee
Section 162 : Right of representative assessee to recover tax paid
Section 163 : Who may be regarded as agent
Section 164 : Charge of tax where share of beneficiaries unknown
Section 164A : Charge of tax in case of oral trust
Section 165 : Case where part of trust income is chargeable
Section 166 : Direct assessment or recovery not barred
Section 167 : Remedies against property in cases of representative assessees
Section 167A : Charge of tax in the case of a firm
Section 167B : Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Section 167C : Liability of partners of limited liability partnership in liquidation
Section 168 : Executors
Section 169 : Right of executor to recover tax paid
Section 170 : Succession to business otherwise than on death
Section 171 : Assessment after partition of a Hindu undivided family
Section 172 : Shipping business of non-residents
Section 173 : Recovery of tax in respect of non-resident from his assets
Section 174 : Assessment of persons leaving India
Section 174A : Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Section 175 : Assessment of persons likely to transfer property to avoid tax
Section 176 : Discontinued business
Section 177 : Association dissolved or business discontinued
Section 178 : Company in liquidation
Section 179 : Liability of directors of private company in liquidation
Section 180 : Royalties or copyright fees for literary or artistic work
Section 180A : Consideration for know-how
Section 181 : [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
Section 182 : Assessment of registered firms
Section 183 : Assessment of unregistered firms
Section 184 : Assessment as a firm
Section 185 : Assessment when section 184 not complied with
Section 187 : Change in constitution of a firm
Section 188 : Succession of one firm by another firm
Section 188A : Joint and several liability of partners for tax payable by firm
Section 189 : Firm dissolved or business discontinued
Section 189A : Provisions applicable to past assessments of firms
Section 190 : Deduction at source and advance payment
Section 191 : Direct payment
Section 192 : Salary
Section 193 : Interest on securities
Section 194 : Dividends
Section 194A : Interest other than Interest on securities
Section 194B : Winnings from lottery or crossword puzzle
Section 194BB : Winnings from horse race
Section 194C : Payments to contractors and sub-contractors
Section 194D : Insurance commission
Section 194DA : Payment in respect of life insurance policy
Section 194E : Payments to non-resident sportsmen or sports associations
Section 194EE : Payments in respect of deposits under National Savings Scheme, etc.
Section 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section 194G : Commission, etc., on the sale of lottery tickets
Section 194H : Commission or brokerage
Section 194I : Rent
Section 194IA : Payment on transfer of certain immovable property other than agricultural land
Section 194J : Fees for professional or technical services
Section 194K : Income in respect of units
Section 194L : Payment of compensation on acquisition of capital asset
Section 194LA : Payment of compensation on acquisition of certain immovable property
Section 194LB : Income by way of interest from infrastructure debt fund
Section 194LBA : Certain income from units of a business trust
Section 194LC : Income by way of interest from Indian company.
Section 194LD : Income by way of interest on certain bonds and Government securities.
Section 195 : Other sums
Section 195A : Income payable net of tax
Section 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section 196A : Income in respect of units of non-residents
Section 196B : Income from units
Section 196C : Income from foreign currency bonds or shares of Indian company
Section 196D : Income of Foreign Institutional Investors from securities
Section 197 : Certificate for deduction at lower rate
Section 197A : No deduction to be made in certain cases
Section 198 : Tax deducted is income received
Section 199 : Credit for tax deducted
Section 200 : Duty of person deducting tax
Section 200A : Processing of statements of tax deducted at source.
Section 201 : Consequences of failure to deduct or pay
Section 202 : Deduction only one mode of recovery
Section 203 : Certificate for tax deducted
Section 203A : Tax deduction and collection account number
Section 203AA : Furnishing of statement of tax deducted
Section 204 : Meaning of person responsible for paying
Section 205 : Bar against direct demand on assessee
Section 206 : Persons deducting tax to furnish prescribed returns
Section 206A : Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
Section 206AA : Requirement to furnish Permanent Account Number
Section 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
Section 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 206CA : Tax collection account number
Section 207 : Liability for payment of advance tax
Section 208 : Conditions of liability to pay advance tax
Section 209 : Computation of advance tax
Section 209A : Computation and payment of advance tax by assessee
Section 210 : Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Section 211 : Instalments of advance tax and due dates
Section 212 : Estimate by assessee
Section 213 : Commission receipts
Section 214 : Interest payable by Government
Section 215 : Interest payable by assessee
Section 216 : Interest payable by assessee in case of under-estimate, etc.
Section 217 : Interest payable by assessee when no estimate made
Section 218 : When assessee deemed to be in default
Section 219 : Credit for advance tax
Section 220 : When tax payable and when assessee deemed in default
Section 221 : Penalty payable when tax in default
Section 222 : Certificate to Tax Recovery Officer
Section 223 : Tax Recovery Officer by whom recovery is to be effected
Section 224 : Validity of certificate and cancellation or amendment thereof
Section 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section 226 : Other modes of recovery
Section 227 : Recovery through State Government
Section 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India
Section 228A : Recovery of tax in pursuance of agreements with foreign countries
Section 229 : Recovery of penalties, fine, interest and other sums
Section 230 : Tax clearance certificate
Section 230A : Restrictions on registration of transfers of immovable property in certain cases
Section 231 : Period for commencing recovery proceedings
Section 232 : Recovery by suit or under other law not affected
Section 233 : Recovery of tax payable under provisional assessment
Section 234 : Tax paid by deduction or advance payment
Section 234A : Interest for defaults in furnishing return of income
Section 234B : Interest for defaults in payment of advance tax
Section 234C : Interest for deferment of advance tax
Section 234D : Interest on excess refund
Section 234E : Fee for default in furnishing statements
Section 235 : Relief to shareholders in respect of agricultural income-tax attributable to dividends
Section 236 : Relief to company in respect of dividend paid out of past taxed profits
Section 236A : Relief to certain charitable institutions or funds in respect of certain dividends
Section 237 : Refunds
Section 238 : Person entitled to claim refund in certain special cases
Section 239 : Form of claim for refund and limitation
Section 240 : Refund on appeal, etc.
Section 241 : Power to withhold refund in certain cases
Section 242 : Correctness of assessment not to be questioned
Section 243 : Interest on delayed refunds
Section 244 : Interest on refund where no claim is needed
Section 244A : Interest on refunds
Section 245 : Set off of refunds against tax remaining payable
Section 245A : Definitions
Section 245B : Income-tax Settlement Commission
Section 245BA : Jurisdiction and powers of Settlement Commission
Section 245BB : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Section 245BC : Power of Chairman to transfer cases from one Bench to another
Section 245BD : Decision to be by majority
Section 245C : Application for settlement of cases
Section 245D : Procedure on receipt of an application under section 245C
Section 245DD : Power of Settlement Commission to order provisional attachment to protect revenue
Section 245E : Power of Settlement Commission to reopen completed proceedings
Section 245F : Powers and procedure of Settlement Commission
Section 245G : Inspection, etc., of reports
Section 245H : Power of Settlement Commission to grant immunity from prosecution and penalty
Section 245HA : Abatement of proceeding before Settlement Commission
Section 245HAA : Credit for tax paid in case of abatement of proceedings
Section 245I : Order of settlement to be conclusive
Section 245J : Recovery of sums due under order of settlement
Section 245K : Bar on subsequent application for settlement
Section 245L : Proceedings before Settlement Commission to be judicial proceedings
Section 245M : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
Section 245N : Definitions
Section 245O : Authority for Advance Rulings
Section 245P : Vacancies, etc., not to invalidate proceedings
Section 245Q : Application for advance ruling
Section 245R : Procedure on receipt of application
Section 245RR : Appellate authority not to proceed in certain cases
Section 245S : Applicability of advance ruling
Section 245T : Advance ruling to be void in certain circumstances
Section 245U : Powers of the Authority
Section 245V : Procedure of Authority
Section 246 : Appealable orders
Section 246A : Appealable orders before Commissioner (Appeals)
Section 247 : Appeal by partner
Section 248 : Appeal by person denying liability to deduct tax in certain cases
Section 249 : Form of appeal and limitation
Section 250 : Procedure in appeal
Section 251 : Powers of the [* * *] [Commissioner (Appeals)]
Section 252 : Appellate Tribunal
Section 253 : Appeals to the Appellate Tribunal
Section 254 : Orders of Appellate Tribunal
Section 255 : Procedure of Appellate Tribunal
Section 256 : Statement of case to the High Court
Section 257 : Statement of case to Supreme Court in certain cases
Section 258 : Power of High Court or Supreme Court to require statement to be amended
Section 259 : Case before High Court to be heard by not less than two judges
Section 260 : Effect to the decisions of Supreme Court and of the National Tax Tribunal
Section 260A : Appeal to High Court
Section 260B : Case before High Court to be heard by not less than two Judges
Section 261 : Appeal to Supreme Court
Section 262 : Hearing before Supreme Court
Section 263 : Revision of orders prejudicial to revenue
Section 264 : Revision of other orders
Section 265 : Tax to be paid notwithstanding reference, etc.
Section 266 : Execution for costs awarded by Supreme Court
Section 267 : Amendment of assessment on appeal
Section 268 : Exclusion of time taken for copy
Section 268A : Filing of appeal or application for reference by income-tax authority.
Section 269 : Definition of High Court
Section 269A : Definitions
Section 269AB : Registration of certain transactions
Section 269B : Competent authority
Section 269C : Immovable property in respect of which proceedings for acquisition may be taken
Section 269D : Preliminary notice
Section 269E : Objections
Section 269F : Hearing of objections
Section 269G : Appeal against order for acquisition
Section 269H : Appeal to High Court
Section 269I : Vesting of property in Central Government
Section 269J : Compensation
Section 269K : Payment or deposit of compensation
Section 269L : Assistance by Valuation Officers
Section 269M : Powers of competent authority
Section 269N : Rectification of mistakes
Section 269O : Appearance by authorised representative or registered valuer
Section 269P : Statement to be furnished in respect of transfers of immovable property
Section 269Q : Chapter not to apply to transfers to relatives
Section 269R : Properties liable for acquisition under this Chapter not to be acquired under other laws
Section 269RR : Chapter not to apply where transfer of immovable property made after a certain date
Section 269S : Chapter not to extend to State of Jammu and Kashmir
Section 269SS : Mode of taking or accepting certain loans and deposits
Section 269T : Mode of repayment of certain loans or deposits
Section 269TT : Mode of repayment of Special Bearer Bonds, 1991
Section 269U : Commencement of Chapter
Section 269UA : Definitions
Section 269UB : Appropriate authority
Section 269UC : Restrictions on transfer of immovable property
Section 269UD : Order by appropriate authority for purchase by Central Government of immovable property
Section 269UE : Vesting of property in Central Government
Section 269UF : Consideration for purchase of immovable property by Central Government
Section 269UG : Payment or deposit of consideration
Section 269UH : Re-vesting of property in the transferor on failure of payment or deposit of consideration
Section 269UI : Powers of the appropriate authority
Section 269UJ : Rectification of mistakes
Section 269UK : Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
Section 269UL : Restrictions on registration, etc., of documents in respect of transfer of immovable property
Section 269UM : Immunity to transferor against claims of transferee for transfer
Section 269UN : Order of appropriate authority to be final and conclusive
Section 269UO : Chapter not to apply to certain transfers
Section 269UP : Chapter not to apply where transfer of immovable property effected after certain date
Section 270 : Failure to furnish information regarding securities, etc.
Section 271 : Failure to furnish returns, comply with notices, concealment of income, etc
Section 271A : Failure to keep, maintain or retain books of account, documents, etc.
Section 271AA : Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Section 271AAA : Penalty where search has been initiated
Section 271AAB : Penalty where search has been initiated
Section 271B : Failure to get accounts audited
Section 271BA : Penalty for failure to furnish report under section 92E
Section 271BB : Failure to subscribe to the eligible issue of capital
Section 271C : Penalty for failure to deduct tax at source
Section 271CA : Penalty for failure to collect tax at source
Section 271D : Penalty for failure to comply with the provisions of section 269SS
Section 271E : Penalty for failure to comply with the provisions of section 269T
Section 271F : Penalty for failure to furnish return of income
Section 271FA : Penalty for failure to furnish annual information return
Section 271FAA : Penalty for furnishing inaccurate statement of financial transaction or reportable account
Section 271FB : Penalty for failure to furnish return of fringe benefits
Section 271G : Penalty for failure to furnish information or document under section 92D
Section 271H : Penalty for failure to furnish statements, etc.
Section 272 : Failure to give notice of discontinuance
Section 272A : Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 272AA : Penalty for failure to comply with the provisions of section 133B
Section 272B : Penalty for failure to comply with the provisions of section 139A
Section 272BB : Penalty for failure to comply with the provisions of section 203A
Section 272BBB : Penalty for failure to comply with the provisions of section 206CA
Section 273 : False estimate of, or failure to pay, advance tax
Section 273A : Power to reduce or waive penalty, etc., in certain cases
Section 273AA : Power of Commissioner to grant immunity from penalty.
Section 273B : Penalty not to be imposed in certain cases
Section 274 : Procedure
Section 275 : Bar of limitation for imposing penalties
Section 275A : Contravention of order made under sub-section (3) of section 132
Section 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Section 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery
Section 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AA : Failure to comply with the provisions of section 269AB or section 269-I
Section 276AB : Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B : Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BB : Failure to pay the tax collected at source
Section 276C : Wilful attempt to evade tax, etc.
Section 276CC : Failure to furnish returns of income
Section 276CCC : Failure to furnish return of income in search cases
Section 276D : Failure to produce accounts and documents
Section 276DD : Failure to comply with the provisions of section 269SS
Section 276E : Failure to comply with the provisions of section 269T
Section 277 : False statement in verification, etc.
Section 277A : Falsification of books of account or document, etc.
Section 278 : Abetment of false return, etc.
Section 278A : Punishment for second and subsequent offences
Section 278AA : Punishment not to be imposed in certain cases
Section 278AB : Power of Commissioner to grant immunity from prosecution.
Section 278B : Offences by companies
Section 278C : Offences by Hindu undivided families
Section 278D : Presumption as to assets, books of account, etc., in certain cases
Section 278E : Presumption as to culpable mental state
Section 279 : Prosecution to be at instance of [Chief Commissioner or Commissioner
Section 279A : Certain offences to be non-cognizable
Section 279B : Proof of entries in records or documents
Section 280 : Disclosure of particulars by public servants
Section 280A : Special Courts
Section 280B : Offences triable by Special Court
Section 280C : Trial of offences as summons case
Section 280D : Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
Section 280X [280A to 280X] : omitted by the Finance Act, 1988, w.e.f. 1-4-1988
Section 280Y : Definitions
Section 280Z : Tax credit certificates to certain equity shareholders
Section 280ZA : Tax credit certificates for shifting of industrial undertaking from urban area
Section 280ZB : Tax credit certificate to certain manufacturing companies in certain cases
Section 280ZC : Tax credit certificate in relation to exports
Section 280ZD : Tax credit certificates in relation to increased production of certain goods
Section 280ZE : Tax credit certificate scheme
Section 281 : Certain transfers to be void
Section 281A : Effect of failure to furnish information in respect of properties held benami
Section 281B : Provisional attachment to protect revenue in certain cases
Section 282 : Service of notice generally
Section 282A : Authentication of notices and other documents
Section 282B : Allotment of Document Identification Number.
Section 283 : Service of notice when family is disrupted or firm, etc., is dissolved
Section 284 : Service of notice in the case of discontinued business
Section 285 : Submission of statement by a non-resident having liaison office
Section 285A : Information by contractors in certain cases
Section 285B : Submission of statements by producers of cinematograph films
Section 285BA : Obligation to furnish statement of financial transaction or reportable account
Section 286 : Information by companies respecting shareholders to whom dividends have been paid
Section 287 : Publication of information respecting assessees in certain cases
Section 287A : Appearance by registered valuer in certain matters
Section 288 : Appearance by authorised representative
Section 288A : Rounding off of income
Section 288B : Rounding off amount payable and refund due
Section 289 : Receipt to be given
Section 290 : Indemnity
Section 291 : Power to tender immunity from prosecution
Section 292 : Cognizance of offences
Section 292A : Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
Section 292B : Return of income, etc., not to be invalid on certain grounds
Section 292BB : Notice deemed to be valid in certain circumstances
Section 292C : Presumption as to assets, books of account, etc.
Section 292CC : Authorisation and assessment in case of search or requisition
Section 293 : Bar of suits in civil courts.
Section 293A : Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
Section 293B : Power of Central Government or Board to condone delays in obtaining approval
Section 293C : Power to withdraw approval
Section 294 : Act to have effect pending legislative provision for charge of tax
Section 294A : Power to make exemption, etc., in relation to certain Union territories
Section 295 : Power to make rules
Section 296 : Rules and certain notifications to be placed before Parliament
Section 297 : Repeals and savings
Section 298 : Power to remove difficulties
- APPENDIX : TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT
- SCHEDULE 01 : INSURANCE BUSINESS
- SCHEDULE 02 : PROCEDURE FOR RECOVERY OF TAX
- SCHEDULE 03 : Procedure for distraint by [Assessing Officer] [Or tax recovery officer
- SCHEDULE 04 : Recognised Provident Funds
- SCHEDULE 05 : List of articles and things
- SCHEDULE 06 : Omitted by the Finance Act, 1972, w.e.f. 1-4-1973
- SCHEDULE 07 : Minerals
- SCHEDULE 08 : LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
- SCHEDULE 09 : Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988
- SCHEDULE 10 : Omitted by the Finance Act, 1999, w.e.f. 1-4-2000
- SCHEDULE 11 : LIST OF ARTICLES OR THINGS
- SCHEDULE 12 : PROCESSED MINERALS AND ORES
- SCHEDULE 13 : List of articles or things
- SCHEDULE 14 : List of Articles or things or operations
 
 
 
 
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