Chapter: III |
TAX MANAGEMENT |
Section 6
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Tax Authorities.
Clause 6. -provides that the Income-tax authorities specified in section 116 of the Income-tax Act, 1961 (hereafter referred....
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Section 7
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Change of incumbent.
Clause 7. -provides that the tax authority who succeeds another authority as a result of change in jurisdiction or for any o....
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Section 8
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Powers regarding discovery and production of evidence.
Clause 8. -relating to powers regarding discovery and production of evidence seeks to provide that the prescribed tax author....
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Section 9
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Proceedings before tax authorities to be judicial proceedings.
Clause 9. -provides that any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding wi....
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Section 10
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Assessment.
Clause 10.- relating to assessment, inter-alia , provides that for the purposes of making an assessment or reassessment unde....
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Section 11
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Time limit for completion of assessment and reassessment.
Clause 11. -provides the time limit for completion of assessment and reassessment. It also provides that such time limit sha....
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Section 12
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Rectification of mistake.
Clause 12. -relating to rectification of mistake, inter alia , provides that a tax authority may amend any order passed by i....
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Section 13
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Notice of demand.
Clause 13. -provides that any sum payable in consequence of any order made under this Act shall be demanded by a tax authori....
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Section 14
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Direct assessment or recovery not barred.
Clause 14.- provides that neither the direct assessment of the person on whose behalf or for whose benefit the undisclosed i....
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Section 15
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Appeals to the Commissioner (Appeals).
Clause.-15 relates to appeals before the Commissioner (Appeals) and, inter alia , provides that any person may file an appea....
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Section 16
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Procedure to be followed in appeal.
Clause 16.- relates to procedure to be followed in case of an appeal before the Commissioner (Appeals). It, inter alia , pro....
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Section 17
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Powers of Commissioner (Appeals).
Clause 17.- relates to the powers of the Commissioner (Appeals) and, inter alia , provides that in case of an appeal before ....
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Section 18
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Appeals to Appellate Tribunal.
Clause 18.- relates to appeal to the Appellate Tribunal and, inter alia, provides that any assessee aggrieved by an order pa....
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Section 19
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Appeal to High Court.
Clause 19.- relates to appeal to the High Court and provides that an appeal shall lie to the High Court from every order pas....
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Section 20
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Case before High Court to be heard by not less than two Judges.
Clause 20. -provides that an appeal filed before the High Court shall be heard by a Bench of not less than two Judges of the....
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Section 21
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Appeal to Supreme Court.
Clause 21.- deals with appeal to the Supreme Court and provides that an appeal shall lie to the Supreme Court from any judgm....
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Section 22
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Hearing before Supreme Court.
Clause 22. -relates to hearing before the Supreme Court and provides that the provisions of the Code of Civil Procedure, 190....
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Section 23
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Revision of orders prejudicial to revenue.
Clause 23.- relates to revision of orders prejudicial to revenue and seeks to, inter alia, provide that the Principal Commis....
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Section 24
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Revision of other orders.
Clause 24.- seeks to provide, inter alia, that the Principal Commissioner or the Commissioner may revise any order passed by....
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Section 25
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Tax to be paid pending appeal.
Clause 25.- provides that notwithstanding any appeal preferred to the High Court or the Supreme Court, the tax shall be paid....
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Section 26
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Execution of order for costs awarded by Supreme Court.
Clause 26. -provides that the High Court may, on petition made for the execution of the order in respect of the costs awarde....
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Section 27
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Amendment of assessment on appeal.
Clause 27. -provides that where as a result of an appeal under clause 15 or clause 18, any change is made in the assessment ....
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Section 28
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Exclusion of time taken for obtaining copy.
Clause 28. -provides that in computing the period of limitation prescribed for an appeal, the day on which the notice of the....
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Section 29
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Filing of appeal by tax authority.
Clause 29. -inter alia, provides that the Board may, from time to time, issue orders, instructions or directions to other ta....
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Section 30
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Recovery of tax dues by Assessing Officer.
Clause 30. -relating to recovery of tax dues by the Assessing Officer, inter alia, that any amount specified as payable in a....
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Section 31
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Recovery of tax dues by Tax Recovery Officer.
Clause 31. -relating to recovery of tax dues by the Tax Recovery Officer seeks to, inter alia, provide that such officer may....
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Section 32
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Modes of recovery of tax dues.
Clause 32. -inter alia, seeks to provide for the modes of recovery of tax dues by the Assessing Officer or the Tax Recovery ....
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Section 33
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Tax Recovery Officer by whom recovery of tax dues is to be effected.
Clause 33. -relating to the Tax Recovery Officer by whom recovery of tax dues is to be effective, inter alia, provides as to....
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Section 34
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Recovery of tax dues in case of a company in liquidation.
Clause 34. -relating to recovery of tax dues in case of a company in liquidation, inter alia, seeks to provide that the liqu....
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Section 35
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Liability of manager of a company.
Clause 35.- relates to liability of manager of a company and, inter alia, provides that every person being a manager at any ....
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Section 36
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Joint and several liability of participants.
Clause 36. -relates joint and several liabilities of participants. It, inter alia, seeks to provide that every person, being....
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Section 37
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Recovery through State Government.
Clause 37.- relates to recovery through State Government. It seeks to provide that if the recovery of tax in any area has be....
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Section 38
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Recovery of tax dues in pursuance of agreements with foreign countries or specified territory.
Clause 38.- relates to recovery of tax dues in pursuance of agreements with foreign countries or specified territories. It s....
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Section 39
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Recovery by suit or under other law not affected.
Clause 39. -relates to recovery by suit or under other law not affected. It, inter alia, seeks to provide that the several m....
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Section 40
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Interest for default in furnishing return and payment or deferment of advance tax.
Clause 40.- relates to interest for default in furnishing return and payment or deferment of advance tax. This clause seeks ....
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