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Direct Taxes
Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapter III = TAX MANAGEMENT Chapters List This

TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter: III
TAX MANAGEMENT
Section 6 : Tax Authorities.

       Clause 6.-provides that the Income-tax authorities specified in section 116 of the Income-tax Act, 1961 (hereafter referred t....
Section 7 : Change of incumbent.

       Clause 7.-provides that the tax authority who succeeds another authority as a result of change in jurisdiction or for any oth....
Section 8 : 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 authorit....
Section 9 : 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 with....
Section 10 : Assessment.

       Clause 10.- relating to assessment, inter-alia, provides that for the purposes of making an assessment or reassessment under ....
Section 11 : 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 shall....
Section 12 : Rectification of mistake.

       Clause 12.-relating to rectification of mistake, inter alia, provides that a tax authority may amend any order passed by it s....
Section 13 : 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 authority....
Section 14 : 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 inc....
Section 15 : Appeals to the Commissioner (Appeals).

       Clause.-15 relates to appeals before the Commissioner (Appeals) and, inter alia, provides that any person may file an appeal ....
Section 16 : 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, provid....
Section 17 : 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 him....
Section 18 : Appeals to Appellate Tribunal.

       Clause 18.-relates to appeal to the Appellate Tribunal and, inter alia, provides that any assessee aggrieved by an order pass....
Section 19 : 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 passe....
Section 20 : 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 H....
Section 21 : 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 judgmen....
Section 22 : Hearing before Supreme Court.

       Clause 22.-relates to hearing before the Supreme Court and provides that the provisions of the Code of Civil Procedure, 1908,....
Section 23 : 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 Commissi....
Section 24 : Revision of other orders.

       Clause 24.-seeks to provide, inter alia, that the Principal Commissioner or the Commissioner may revise any order passed by a....
Section 25 : 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 i....
Section 26 : 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 awarded ....
Section 27 : 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 of....
Section 28 : 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 o....
Section 29 : 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 tax ....
Section 30 : 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 n....
Section 31 : 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 d....
Section 32 : 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 Of....
Section 33 : 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 w....
Section 34 : 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 liquid....
Section 35 : 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 ti....
Section 36 : 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 a....
Section 37 : 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 been....
Section 38 : 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 see....
Section 39 : 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 mod....
Section 40 : 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 to....
 
 

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