TAX ADMINISTRATION AND PROCEDURE - DIRECT TAXES CODE, 2010

Chapter: XII
TAX ADMINISTRATION AND PROCEDURE
Chapter: A
TAX ADMINISTRATION
Clause 126	:	Income-tax authorities.
Clause 127	:	Appointment and control of income-tax authorities.
Clause 128	:	Power of higher authorities.
Clause 129	:	Powers of the Board to issue instructions.
Clause 130	:	Jurisdiction of income-tax authorities.
Clause 131	:	Jurisdiction of Assessing Officers.
Clause 132	:	Power to transfer cases.
Clause 133	:	Change of incumbent.
Clause 134	:	Powers regarding discovery and production of evidence.
Clause 135	:	Search and seizure.
Clause 136	:	Power to requisition material taken into custody.
Clause 137	:	Retention and release of books of account or documents seized or requisitioned.
Clause 138	:	Delivery of material belonging to other persons.
Clause 139	:	Retention and application of seized or requisitioned assets.
Clause 140	:	Power to call for information.
Clause 141	:	Power of Survey.
Clause 142	:	Power to disclose information in respect of assessee.
Clause 143	:	Proceedings before income-tax authorities to be judicial proceedings.
Chapter: B
ASSESSMENT PROCEDURE
Clause 144	:	Self-reporting of tax bases.
Clause 145	:	Tax return preparer.
Clause 146	:	Issue of notice to furnish return.
Clause 147	:	Self-assessment tax.
Clause 148	:	Acknowledgment of return.
Clause 149	:	Processing of return.
Clause 150	:	Notice for inquiry before assessment.
Clause 151	:	Special audit.
Clause 152	:	Determination of value of assets.
Clause 153	:	Determination of arm's length price.
Clause 154	:	Determination of an impermissible avoidance agreement and consequences thereof.
Clause 155	:	Assessment.
Clause 156	:	Best judgment assessment.
Clause 157	:	Directions by Joint Commissioner for assessment.
Clause 158	:	Direction by Dispute Resolution Panel for assessment.
Clause 159	:	Re-opening of assessment.
Clause 160	:	Approval for search assessment.
Clause 161	:	Rectification of mistake.
Clause 162	:	Notice of demand.
Clause 163	:	Time limits for completion of assessment or reassessments.
Chapter: C
PROCEDURE FOR ASSESSMENT IN SPECIAL CASES
Clause 164	:	Representative assessee.
Clause 165	:	Rights and obligations of a representative assessee.
Clause 166	:	Direct assessment or recovery not barred.
Clause 167	:	Remedy against property in case of representative assessee.
Clause 168	:	Assessment upon business reorganisation.
Clause 169	:	Assessment after partition of a Hindu undivided family.
Clause 170	:	Assessment of non-resident in respect of occasional shipping business.
Clause 171	:	Assessment of persons leaving India.
Clause 172	:	Assessment of an unincorporated body formed for a particular event or purpose.
Clause 173	:	Assessment of persons likely to transfer property to avoid tax.
Clause 174	:	Discontinued business.
Clause 175	:	Assessment of unincorporated body in case of change in its constitution.
Clause 176	:	Assessment on retirement or death of participant.
Clause 177	:	Assessment of a deductor or collector.
Chapter: D
APPEALS AND REVISION
Clause 178	:	Appeal to Commissioner(Appeals).
Clause 179	:	Form of appeal and limitation
Clause 180	:	Procedure in appeal.
Clause 181	:	Powers of Commissioner (Appeals).
Clause 182	:	Appellate Tribunal.
Clause 183	:	Appeals to Appellate Tribunal.
Clause 184	:	Stay of deamand by Appellate Tribunal.
Clause 185	:	Orders of Appellate Tribunal.
Clause 186	:	Constitution of Benches and procedure of Appellate Tribunal.
Clause 187	:	Appeal to High Court.
Clause 188	:	Case before High Court to be heard by not less than two Judges.
Clause 189	:	Appeal to Supreme Court
Clause 190	:	Hearing before Supreme Court.
Clause 191	:	Revision of orders prejudicial to revenue.
Clause 192	:	Revision of other orders.