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Bare acts > Income Tax Act, 1961
 
 
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SECTIONS Section 182 - 260B, Income Tax Act, 1961
   
  CHAPTER XVI: SPECIAL PROVISIONS APPLICABLE TO FIRMS
 

A.—Assessment of firms

182. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
183. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
184. Assessment as a firm
185. Assessment when section 184 not complied with
  C.—Changes in constitution, succession and dissolution
187. Change in constitution of a firm
188. Succession of one firm by another firm
188-A. Joint and several liability of partners for tax payable by firm
189. Firm dissolved or business discontinued
189-A. Provisions applicable to past assessments of firms
   
  CHAPTER XVII: COLLECTION AND RECOVERY OF TAX
  A.—General
190. Deduction at source and advance payment
191. Direct payment
  B.—Deduction at source
192. Salary
193. Interest on securities
194. Dividends
194-A. Interest other than “Interest on securities
194-B. Winnings from lottery or crossword puzzle
194-BB. Winnings from horse race
194-C. Payments to contractors
194-D. Insurance commission
194-E. Payments to non-resident sportsmen or sports associations
194-EE. Payments in respect of deposits under National Savings Scheme, etc
194-F. Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
194-G. Commission, etc., on the sale of lottery tickets
194-H. Commission or brokerage
194-I. Rent
194-J. Fees for professional or technical services
194-K. Income in respect of units
194-L. Payment of compensation on acquisition of capital asset
194-LA. Payment of compensation on acquisition of certain immovable property
194-LB. Income by way of interest from infrastructure debt fund
195. Other sums
195-A. Income payable “net of tax”
196. Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
196-A. Income in respect of units of non-residents
196-B. Income from units
196-C. Income from foreign currency bonds or shares of Indian company
196-D. Income of Foreign Institutional Investors from securities
197. Certificate for deduction at lower rate
197-A. No deduction to be made in certain cases
198. Tax deducted is income received
199. Credit for tax deducted
200. Duty of person deducting tax
200-A. Processing of statements of tax deducted at source
201. Consequences of failure to deduct or pay
202. Deduction only one mode of recovery
203. Certificate for tax deducted
203-A. Tax deduction and collection account number
203-AA. Furnishing of statement of tax deducted
204. Meaning of “person responsible for paying”
205. Bar against direct demand on assessee
206. Persons deducting tax to furnish prescribed returns
206-A. Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
206-AA. Requirement to furnish Permanent Account Number
206-B. [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.E.F. 1-10-1996]
  BB.—Collection at source
206-C. Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
206-CA. Tax collection account number
  C.—Advance payment of tax
207. Liability for payment of advance tax
208. Conditions of liability to pay advance tax
209. Computation of advance tax
209-A. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
210. Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
211. Instalments of advance tax and due dates
212. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
213. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
214. Interest payable by Government
215. Interest payable by assessee
216. Interest payable by assessee in case of under-estimate, etc.
217. Interest payable by assessee when no estimate made
218. When assessee deemed to be in default
219. Credit for advance tax
  D.—Collection and recovery
220. When tax payable and when assessee deemed in default
221. Penalty payable when tax in default
222. Certificate to Tax Recovery Officer
223. Tax Recovery Officer by whom recovery is to be effected
224. Validity of certificate and cancellation or amendment thereof
225. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
226. Other modes of recovery
227. Recovery through State Government
228. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
228-A. Recovery of tax in pursuance of agreements with foreign countries
229. Recovery of penalties, fine, interest and other sums
230. Tax clearance certificate
230-A. [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
231. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
232. Recovery by suit or under other law not affected
  E.—Tax payable under provisional assessment
233. [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
234. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
  F.—Interest chargeable in certain cases
234-A. Interest for defaults in furnishing return of income
234-B. Interest for defaults in payment of advance tax
234-C. Interest for deferment of advance tax
234-D. Interest on excess refund
   
  CHAPTER XVIII: RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
235. [OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972]
236. Relief to company in respect of dividend paid out of past taxed profits
236-A. Relief to certain charitable institutions or funds in respect of certain dividends
   
  CHAPTER XIX: REFUNDS
237. Refunds
238. Person entitled to claim refund in certain special cases
239. Form of claim for refund and limitation
240. Refund on appeal, etc.
241. [Omitted by the finance act, 2001, w.e.f. 1-6-2001]
242. Correctness of assessment not to be questioned
243. Interest on delayed refunds
244. Interest on refund where no claim is needed
   
  CHAPTER XIX-A: SETTLEMENT OF CASES
244-A. Interest on refunds
245. Set off of refunds against tax remaining payable
245-A. Definitions
245-B. Income-tax Settlement Commission
245-BA. Jurisdiction and powers of Settlement Commission
245-BB. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
245-BC. Power of Chairman to transfer cases from one Bench to another
245-BD. Decision to be by majority
245-C. Application for settlement of cases
245-D. Procedure on receipt of an application under section 245C
245-DD. Power of Settlement Commission to order provisional attachment to protect revenue
245-E. Power of Settlement Commission to reopen completed proceedings
245-F. Powers and procedure of Settlement Commission
245-G. Inspection, etc., of reports
245-H. Power of Settlement Commission to grant immunity from prosecution and penalty
245-HA. Abatement of proceeding before Settlement Commission
245-HAA. Credit for tax paid in case of abatement of proceedings
245-I. Order of settlement to be conclusive
245-J. Recovery of sums due under order of settlement
245-K. Bar on subsequent application for settlement
245-L. Proceedings before Settlement Commission to be judicial proceedings
245-M. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987]
   
  CHAPTER XIX-B: ADVANCE RULINGS
245-N. Definitions
245-O. Authority for advance rulings
245-P. Vacancies, etc., not to invalidate proceedings
245-Q. Application for advance ruling
245-R. Procedure on receipt of application
245-RR. Appellate authority not to proceed in certain cases
245-S. Applicability of advance ruling
245-T. Advance ruling to be void in certain circumstances
245-U. Powers of the Authority
245-V. Procedure of Authority
   
  CHAPTER XX: APPEALS AND REVISION
  A.—Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
246. Appealable orders
246-A. Appealable orders before Commissioner (Appeals)
247. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
248. Appeal by a person denying liability to deduct tax in certain cases
249. Form of appeal and limitation
250. Procedure in appeal
251. Powers of the Commissioner (Appeals)
  B.—Appeals to the Appellate Tribunal
252. Appellate Tribunal
253. Appeals to the Appellate Tribunal
254. Orders of Appellate Tribunal
255. Procedure of Appellate Tribunal
  C.—Reference to High Court
256. [Omitted by the National Tax Tribunal Act, 2005, with effect from a date yet to be notified]
257. Statement of case to Supreme Court in certain cases
258. [Omitted by the National Tax Tribunal Act, 2005, with effect from a date yet to be notified]
259. [Omitted by the National Tax Tribunal Act, 2005, with effect from a date yet to be notified]
260. Decision of High Court or Supreme Court on the case stated
  CC.—Appeals to High Court
260-A. Appeal to High Court
260-B. Case before High Court to be heard by not less than two Judges
 
 
 
 
Section 80A-115JF Section 115K-181
Section 182-260B Section 261-298
First Schedule Second Schedule
Third Schedule Fourth Schedule
Fifth Schedule Sixth Schedule
Seventh Schedule Eighth Schedule
Ninth Schedule Tenth Schedule
Eleventh Schedule Twelfth Schedule
Thirteenth Schedule Fourteenth Schedule
 
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