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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part A Appointment and control This
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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

Extract

..... uthority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the 2[* * *] 3[Commissioner (Appeals)] in the exercise of his appellate functions. (2) Without prejudice to the generality of the foregoing power,- (a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time (wh .....

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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

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..... hip in any case or class of cases, by general or special order, authorise 9[any income-tax authority, not being a 10[***] Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law; 11[(c) the Board may, if it considers it desirable or expedient so to do for avoiding genuine .....

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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

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..... "Deputy Commissioner (Appeals)" was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Substituted for "115P, 115S," by the Finance Act, 2005, w.e.f. 1-4-2006. Earlier the quoted words were inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 5. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. 6. Inserted by the Finance Act, 20 .....

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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

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  1. Notification No. 25/2015 - Dated: 23-3-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - - Czechoslovak Socialist Republic - Clarification on Applicability of Agreement Dated...
  2. Notification No. F. No. 400-29-2002-IT(B) - Dated: 26-6-2006 - Order under section 119(2)(a) of the Income-tax Act, 1961 regarding Waiver of Interest under Sections 234A, 234B and 234C of the Income Tax Act, 1961.
  3. Notification No. F. No. 400/234/95-IT(B), - Dated: 23-5-1996 - SECTIONS 234A, 234B AND 234C - Interest payable by assessee - Reduction/waiver of interest by Chief Commissioner/Director General
  4. Notification No. F. No. 212/495/92-IT(A-II)] - Dated: 2-5-1994 - SECTIONS 234A, 234B AND 234C - Interest payable by assessee - Reduction/waiver of interest by Chief Commissioner/Director General
  5. Notification No. S.O.164(E) - Dated: 1-3-1996 - Central Government specifies that the time limit of 3 years for sale of attached immovable property under rule 68B of Schedule II to the Income-tax Act, 1961 is to be extended to 4 years from...
  6. Notification No. S.O.1986 - Dated: 26-8-1993 - Due date for furnishing of tax audit reports by working partners of firms for the asessment year 1993-94
  7. Notification No. S.O.258 - Dated: 19-1-1993 - Extension of due dates for furnishing of return of income/loss and obtaining of Tax Audit Report by Company assessees for assessment year 1992-93
  8. Notification No. S.O.1178 - Dated: 11-2-1982 - CBDT directs that the Income-tax Officer, making the reassessment or recomputation under section 147 of the said Act, shall not issue a notice under section 148 of the said...
  1. Chapter VI-A of Income-tax Act, 1961
  2. Chapter IV of Income-tax Act, 1961
  3. Section 273 - False estimate of, or failure to pay, advance tax
  4. Section 271CA - Penalty for failure to collect tax at source
  5. Section 271C - Penalty for failure to deduct tax at source
  6. Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc
  7. Section 270A - Penalty for under-reporting and misreporting of income.
  8. Section 263 - Revision of orders prejudicial to revenue
  9. Section 234E - Fee for default in furnishing statements
  10. Section 234C - Interest for deferment of advance tax
  11. Section 234B - Interest for defaults in payment of advance tax
  12. Section 234A - Interest for defaults in furnishing return of income
  13. Section 211 - Instalments of advance tax and due dates
  14. Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
  15. Section 201 - Consequences of failure to deduct or pay
  16. Section 158BFA - Levy of interest and penalty in certain cases
  17. Section 155 - Other amendments
  18. Section 154 - Rectification of mistake
  19. Section 148 - Issue of notice where income has escaped assessment
  20. Section 147 - Income escaping assessment
  21. Section 144 - Best judgment assessment
  22. Section 143 - Assessment
  23. Section 139 - Return of income
  24. Section 115WK - Interest for default in furnishing return of fringe benefits
  25. Section 115WJ - Advance tax in respect of fringe benefits
  26. Section 115WH - Issue of notice where fringe benefits have escaped assessment
  27. Section 115WG - Fringe benefits escaping assessment
  28. Section 115WF - Best judgment assessment
  29. Section 115WE - Assessment
  30. Section 115WD - Return of fringe benefits
  31. Section 115S - Interest payable for non-payment of tax
  32. Section 115P - Interest payable for non-payment of tax by domestic companies
  33. Rule 111B - Publication and circulation of Board's order

 

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