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Penalties - Circumstances, Procedures and Relief
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Penalties - Circumstances, Procedures and Relief

Ch. No.

Topic

1

PENALTIES AND PROSECUTION-PENALTY FOR CONCEALMENT OF INCOME

2

Penalty for under-reporting and misreporting of income - Section 270A

3

Immunity from imposition of penalty, etc. - Section 270AA

4

EXPLANATION 1 TO SECTION 271(1)

5

EXPLANATION 2 TO SECTION 271(1)

6

EXPLANATION 3 TO SECTION 271(1)

7

EXPLANATION 4 TO SECTION 271(1)

8

EXPLANATION 5A TO SECTION 271(1) - DEEMED CONCEALMENT

9

Other provisions of Section 271

10

No relevance of Section 271 for the assessment year commencing on or after the 1st day of April, 2017 - Section 271(7)

11

Failure to keep, maintain or retain books of account, documents, etc. - Section 271A

12

Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions - Section 271AA

13

PENALTY FOR CONCEALMENT OF INCOME IN CASE OF SEARCH & SEIZURE - SECTION 271AAB

14

Penalty in respect of certain income - Section 271AAC

15

PENALTIES IN INCOME TAX

16

SECTION 273B-PENALTY NOT TO BE IMPOSED IN CERTAIN CASES

17

POWER TO REDUCE OR WAIVE PENALTY IN CERTAIN CASES SECTION 273A

18

Power of Principal Commissioner or Commissioner to grant immunity from penalty - PENALTIES IMPOSABLE - Section 273AA

19

Procedure for imposing Penalty - Section 274

20

OFFENCES AND PROSECUTIONS

21

CASH CREDITS(Section - 68) ,UNEXPLAINED INVESTMENTS (Section - 69),UNEXPLAINED MONEY (Section - 69A)

22

TAX ON INCOME REFERRED TO IN SECTION 68 OR SECTION 69 OR SECTION 69A OR SECTION 69B OR SECTION 69C OR SECTION 69D - SECTION 115BBE

23

Mode of taking or accepting certain loans, deposits and specified sum - Section 269SS

24

Mode of undertaking transactions - Section 269ST [Inserted by FA, 2017, w.e.f. 1-4-2017]

25

MODE OF REPAYMENT OF CERTAIN LOANS OR DEPOSITS [Section:- 269T]

26

Mode of repayment of Special Bearer Bonds, 1991 - Section 269TT

27

Appealable orders - Section 246

28

PROCEDURE FOR FILING APPEAL [Rules 45 and 46]

29

APPEALS AND REVISION-APPEALABLE ORDERS BEFORE COMMISSIONER (APPEALS) SECTION 246A

30

Appeal by person denying liability to deduct tax in certain cases - Section 248

31

FORM OF APPEAL AND LIMITATION - SECTION 249

32

STAY OF DEMAND

33

POWER OF CIT(APPEALS) TO ADMIT ADDITIONAL EVIDENCE

34

POWERS OF THE COMMISSIONER (APPEALS)- SECTION 251

35

Appellate Tribunal - Section 252

36

Qualifications, terms and conditions of service of President, Vice-President and Member - Section 252A [Inserted by FA, 2017]

37

APPEALS TO THE APPELLATE TRIBUNAL SECTION -253

38

ORDER OF APPELLATE TRIBUNAL SECTION:- 254

39

Procedure of Appellate Tribunal - Section 255

40

APPEAL TO HIGH COURT - SECTION 260A

41

Case before High Court to be heard by not less than two Judges - Section 260B

42

APPEAL TO THE SUPREME COURT SECTION:-261

43

Hearing before Supreme Court - Section 262

44

FILING OF APPEAL BY INCOME-TAX AUTHORITY SECTION:- 268A

45

REVISION OF ORDERS PREJUDICIAL TO REVENUE [Section:- 263]

46

REVISION OF OTHER ORDERS SECTION:-264

 
 
 
 
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