Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List PROCEDURE FOR ASSESSMENT This
← Previous Next →
  • Contents
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser


Trial/Demo [Free Access] Options

Subscription Options

Special offer on GST Package for CAs
As per the MOU with ICAI

 

Section 139 - Return of income - Income-tax Act, 1961

  1. Companies Act, 1956

  2. Chapter VI-A of Income-tax Act, 1961

  3. Section 92F - Definitions of certain terms relevant to computation of arms length price, etc

  4. Section 92E - Report from an accountant to be furnished by persons entering into international transaction

  5. Section 92CD - Effect to advance pricing agreement.

  6. Section 9 - Income deemed to accrue or arise in India

  7. Section 80U - Deduction in case of a person with disability

  8. Section 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability

  9. Section 80AC - Deduction not to be allowed unless return furnished

  10. Section 80 - Submission of return for losses

  11. Section 74A - Losses from certain specified sources falling under the head Income from other sources

  12. Section 74 - Losses under the head Capital gains

  13. Section 73A - Carry forward and set off losses by specified business

  14. Section 73 - Losses in speculation business

  15. Section 72 - Carry forward and set off of business losses

  16. Section 6 - Residence in India

  17. Section 54GB - Capital gain on transfer of residential property not to be charged in certain cases.

  18. 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

  19. Section 54G - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area

  20. Section 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house

  21. Section 54D - Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases

  22. Section 54B - Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases

  23. Section 54 - Profit on sale of property used for residence

  24. Section 44AD - Special provision for computing profits and gains of business on presumptive basis.

  25. Section 44AB - Audit of accounts of certain persons carrying on business or profession

  26. Section 43B - Certain deductions to be only on actual payment

  27. Section 40 - Amounts not deductible

  28. Section 35 - Expenditure on scientific research

  29. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies

  30. Section 32A - Investment allowance

  31. Section 296 - Rules and certain notifications to be placed before Parliament

  32. Section 295 - Power to make rules

  33. Section 288 - Appearance by authorised representative

  34. Section 284 - Service of notice in the case of discontinued business

  35. Section 276CC - Failure to furnish returns of income

  36. Section 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.

  37. Section 271F - Penalty for failure to furnish return of income

  38. Section 271AAC - Penalty in respect of certain income.

  39. Section 271AAB - Penalty where search has been initiated

  40. Section 271AAA - Penalty where search has been initiated

  41. Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc

  42. Section 264 - Revision of other orders

  43. Section 263 - Revision of orders prejudicial to revenue

  44. Section 262 - Hearing before Supreme Court

  45. Section 260 - Decision of High Court or Supreme Court on the case stated.

  46. Section 254 - Orders of Appellate Tribunal

  47. Section 250 - Procedure in appeal

  48. Section 245D - Procedure on receipt of an application under section 245C

  49. Section 245A - Definitions

  50. Section 244A - Interest on refunds

  51. Section 234F - Fee for default in furnishing return of income

  52. Section 234A - Interest for defaults in furnishing return of income

  53. Section 233B - Audit of cost accounts in certain cases.

  54. Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer

  55. Section 209 - Computation of advance tax

  56. Section 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.

  57. Section 201 - Consequences of failure to deduct or pay

  58. Section 2 Part B - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident"

  59. Section 158BB - Computation of undisclosed income of the block period

  60. Section 158BA - Assessment of undisclosed income as a result of search

  61. Section 156 - Notice of demand

  62. Section 155 - Other amendments

  63. Section 154 - Rectification of mistake

  64. Section 153C - Assessment of income of any other person

  65. Section 153A - Assessment in case of search or requisition

  66. Section 148 - Issue of notice where income has escaped assessment

  67. Section 147 - Income escaping assessment

  68. Section 144 - Best judgment assessment

  69. Section 143 - Assessment

  70. Section 142 - Inquiry before assessment

  71. Section 140A - Self-assessment

  72. Section 140 - Return by whom to be verified

  73. Section 13A - Special provision relating to incomes of political parties

  74. Section 139C - Power of Board to dispense with furnishing documents, etc., with the return

  75. Section 139B - Scheme for submission of returns through Tax Return Preparers

  76. Section 139A - Permanent account number

  77. Section 13 - Section 11 not to apply in certain cases

  78. Section 12A - Conditions for applicability of sections 11 and 12

  79. Section 124 - Jurisdiction of Assessing Officers

  80. Section 12 - Income of trusts or institutions from contributions

  81. Section 119 - Instructions to subordinate authorities

  82. Section 115WD - Return of fringe benefits

  83. Section 115VU - Minimum training requirement for tonnage tax company

  84. Section 115UB - Tax on income of investment fund and its unit holders

  85. Section 115JC - Special provisions for payment of tax by certain persons other than a company

  86. Section 115JB - Special provision for payment of tax by certain companies

  87. Section 115I - Chapter not to apply if the assessee so chooses

  88. Section 115H - Benefit under Chapter to be available in certain cases even after the assessee becomes resident

  89. Section 115G - Return of income not to be filed in certain cases

  90. Section 115BBF - Tax on income from patent.

  91. Section 115BBA - Tax on non-resident sportsmen or sports associations

  92. Section 115BA - Tax on income of certain domestic companies.

  93. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

  94. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies

  95. Section 11 - Income from property held for charitable or religious purposes.

  96. Section 10C - Special provision in respect of certain industrial undertakings in North- Eastern Region.

  97. Section 10BA - Special provisions in respect of export of certain articles or things.

  98. Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings

  99. Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc.

  100. Section 10 Part D - Incomes not included in total income [Clause (23D) to Clause (48)]

  101. Section 10 Part C - Incomes not included in total income [Clause (17A) to Clause (23C)]

  102. Rule 6AAG - Conditions subject to which a skill development project is to be notified under section 35CCD.

  103. Rule 6AAE - Conditions subject to which an agricultural extension project is to be notified under section 35CCC.

  104. Rule 6 - Prescribed authority for expenditure on scientific research

  105. Rule 5G - Option form for taxation of income from patent under section 115BBF

  106. Rule 5F - Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.

  107. Rule 5E - Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35

  108. Rule 5D - Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.

  109. Rule 5 - Depreciation

  110. Rule 2F - Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.

  111. Rule 2E - Guidelines for approval under clause (23G) of section 10

  112. Rule 2DA - Guidelines for approval under clause (23FA) of section 10

  113. Rule 2D - Guidelines for approval under clause (23F) of section 10

  114. Rule 10CB - Computation of interest income pursuant to secondary adjustments

  115. Notification No. 24/2019 - Dated: 19-3-2019 - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Andhra Pradesh Electricity Regulatory Commission’, a Commission constituted under the Andhra Pradesh Electricity Reforms...

  116. Notification No. 25/2019 - Dated: 19-3-2019 - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Visakhapatnam Special Economic Zone Authority’, an authority constituted by the Central Government, in respect of the...

  117. Notification No. 22/2019 - Dated: 14-3-2019 - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Prayagraj Mela Pradhikaran, Prayagraj’, an authority constituted by the State Government of Uttar Pradesh, in respect of the...

  118. Notification No. 18/2019 - Dated: 13-3-2019 - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Indian Institute of Science Education and Research, Bhopal

  119. Notification No. 17/2019 - Dated: 11-3-2019 - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Institute of Nano Science and Technology, Mohali

  120. Notification No. 14/2019 - Dated: 6-3-2019 - U/s 35(1) (ii) of IT Act 1961 Central Government approved “Shardabai Pawar Mahila Arts, Commerce and Science College, College of Agriculture and Allied Sciences & Krishi Vigyan Kendra,...

  121. Form No. 2C - RETURN OF INCOME FOR SPECIFIED PERSONS

  122. Manual - DEFECTIVE RETURN [Section 139(9)]

  123. Manual - PARTICULARS TO BE FURNISHED WITH THE RETURN [Section 139(6)&139(6A)]

  124. Manual - RETURN BY WHOM TO BE VERIFIED UNDER SECTION 140

  125. Manual - REVISED RETURN [Sec. 139(5)]

  126. Manual - BELATED RETURN [Sec. 139(4)] & CONSEQUENCES OF LATE SUBMISSION

  127. Manual - RETURN OF LOSS [Sec. 139(3)]

  128. Manual - TIME FOR FILING RETURN OF INCOME [Sec. 139(1)]

  129. Manual - FORM AND MANNER OF FURNISHING RETURN OF INCOME - RULE 12

  130. Manual - RETURN OF INCOME [Sec. 139]

  131. Manual - Section 10B - Special provisions in respect of newly established hundred percent export-oriented undertakings

  132. Manual - Section 10A - Special provisions in respect of newly established undertakings in free trade zone, etc.

  133. Manual - Section 201 - Consequences of failure to deduct or pay TDS

  134. Manual - Section 11(2) - Exemption if income accumulated for specific purposes

  135. Manual - Section 71B - Carry forward and set off of loss from House Property

  136. Manual - Deduction u/s 80IAB - Deduction in respect of profit and gains by an undertaking or enterprise engaged in development of special economic zone

  137. Manual - Section 43B - Certain deductions on actual payment basis

  138. Manual - Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident

  139. Manual - Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident

  140. Manual - Capital Gain On Transfer Of Residential Property Not To Be Charged In Certain Cases - Sec. 54GB

  141. Manual - Capital Gain On Transfer Of Assets In Cases Of Shifting Of Industrial Undertaking From The Urban Area To Any Special Economic Zone - Sec. 54GA

  142. Manual - Capital Gain Arising On Transfer Of Assets In Cases Of Shifting Of Industrial Undertaking From The Urban Area - Sec. 54G

  143. Manual - Capital Gain On Transfer Of A Long Term Capital Asset Other Than A Residential House - Sec. 54F

  144. Manual - Capital Gain Arising From The Transfer Of Land Used For Agricultural Purpose - Sec. 54B

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||