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Bare acts > Income Tax Act, 1961
 
 
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SECTIONS Section 261-298, Income Tax Act, 1961
   
  D.—Appeals to the Supreme Court
 

261. Appeal to Supreme Court
262. Hearing before Supreme Court
  E.—Revision by the Commissioner
263. Revision of orders prejudicial to revenue
264. Revision of other orders
  F.—General
265. Tax to be paid notwithstanding reference, etc.
266. Execution for costs awarded by Supreme Court
267. Amendment of assessment on appeal
268. Exclusion of time taken for copy
268-A. Filing of appeal or application for reference by income-tax authority
269. Definition of “High Court”
   
  CHAPTER XX-A: ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269-A. Definitions
269-AB. Registration of certain transactions
269-B. Competent authority
269-C. Immovable property in respect of which proceedings for acquisition may be taken
269-D. Preliminary notice
269-E. Objections
269-F. Hearing of objections
269-G. Appeal against order for acquisition
269-H. Appeal to High Court
269-I. Vesting of property in Central Government
269-J. Compensation
269-K. Payment or deposit of compensation
269-L. Assistance by Valuation Officers
269-M. Powers of competent authority
269-N. Rectification of mistakes
269-O. Appearance by authorised representative or registered valuer
269-P. Statement to be furnished in respect of transfers of immovable property
269-Q. Chapter not to apply to transfers to relatives
269-R. Properties liable for acquisition under this chapter not to be acquired under other laws
269-RR. Chapter not to apply where transfer of immovable property made after a certain date
269-S. Chapter not to extend to State of Jammu and Kashmir
   
  CHAPTER XX-B: REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR] REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
269-SS. Mode of taking or accepting certain loans and deposits
269-T. Mode of repayment of certain loans or deposits
269-TT. Mode of repayment of Special Bearer Bonds, 1991
   
  CHAPTER XX-C: PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269-U. Commencement of Chapter
269-UA. Definitions
269-UB. Appropriate authority
269-UC. Restrictions on transfer of immovable property
269-UD. Order by appropriate authority for purchase by Central Government of immovable property
269-UE. Vesting of property in Central Government
269-UF. Consideration for purchase of immovable property by Central Government
269-UG. Payment or deposit of consideration
269-UH. Re-vesting of property in the transferor on failure of payment or deposit of consideration
269-UI. Powers of the appropriate authority
269-UJ. Rectification of mistakes
269-UK. Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
269-UL. Restrictions on registration, etc., of documents in respect of transfer of immovable property
269-UM. Immunity to transferor against claims of transferee for transfer
269-UN. Order of appropriate authority to be final and conclusive
269-UO. Chapter not to apply to certain transfers
269-UP. Chapter not to apply where transfer of immovable property effected after certain date
   
  CHAPTER XXI: PENALTIES IMPOSABLE
270. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
271. Failure to furnish returns, comply with notices, concealment of income, etc.
271-A. Failure to keep, maintain or retain books of account, documents, etc.
271-AA. Penalty for failure to keep and maintain information and document in respect of international transaction
271-AAA. Penalty where search has been initiated
271-B. Failure to get accounts audited
271-BA. Penalty for failure to furnish report under section 92E
271-BB. Failure to subscribe to the eligible issue of capital
271-C. Penalty for failure to deduct tax at source
271-CA. Penalty for failure to collect tax at source
271-D. Penalty for failure to comply with the provisions of section 269SS
271-E. Penalty for failure to comply with the provisions of section 269T
271-F. Penalty for failure to furnish return of income
271-FA. Penalty for failure to furnish annual information return
271-FB. Penalty for failure to furnish return of fringe benefits
271-G. Penalty for failure to furnish information or document under section 92D
272. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
272-A. Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
272-AA. Penalty for failure to comply with the provisions of section 133B
272-B. Penalty for failure to comply with the provisions of section 139A
272-BB. Penalty for failure to comply with the provisions of section 203A
272-BBB. Penalty for failure to comply with the provisions of section 206CA
273. False estimate of, or failure to pay, advance tax
273-A. Power to reduce or waive penalty, etc., in certain cases
273-AA. Power of Commissioner to grant immunity from penalty
273-B. Penalty not to be imposed in certain cases
274. Procedure
275. Bar of limitation for imposing penalties
   
  CHAPTER XXII: OFFENCES AND PROSECUTIONS
275-A. Contravention of order made under sub-section (3) of section 132
275-B. Failure to comply with the provisions of clause (iib) of subsection (1) of section 132
276. Removal, concealment, transfer or delivery of property to thwart tax recovery
276-A. Failure to comply with the provisions of sub-sections (1) and (3) of section 178
276-AA. [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-10-1986]
276-AB. Failure to comply with the provisions of sections 269UC, 269UE and 269UL
276-B. Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
276-BB. Failure to pay the tax collected at source
276-C. Wilful attempt to evade tax, etc.
276-CC. Failure to furnish returns of income
276-CCC. Failure to furnish return of income in search cases
276-D. Failure to produce accounts and documents
276-DD. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
276-E. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
277. False statement in verification, etc.
277-A. Falsification of books of account or document, etc.
278. Abetment of false return, etc.
278-A. Punishment for second and subsequent offences
278-AA. Punishment not to be imposed in certain cases
278-AB. Power of Commissioner to grant immunity from prosecution
278-B. Offences by companies
278-C. Offences by Hindu undivided families
278-D. Presumption as to assets, books of account, etc., in certain cases
278-E. Presumption as to culpable mental state
279. Prosecution to be at instance of Chief Commissioner or Commissioner
279-A. Certain offences to be non-cognizable
279-B. Proof of entries in records or documents
280. Disclosure of particulars by public servants
280.-280X. [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]
   
  CHAPTER XXII-B: TAX CREDIT CERTIFICATES
280-Y. [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
280-Z. [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
280-ZA. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
280-ZB. [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
280-ZC. [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
280-ZD. [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
280-ZE.. [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
   
  CHAPTER XXIII: MISCELLANEOUS
281. Certain transfers to be void
281-A. [REPEALED BY THE BENAMI TRANSACTIONS (PROHIBITION) ACT, 1988,W.E.F. 19-5-1988]
281-B. Provisional attachment to protect revenue in certain cases
282. Service of notice generally
282-A. Authentication of notices and other documents
282-B. [OMITTED BY THE FINANCE ACT, 2011, W.E.F. 1-4-2011]
283. Service of notice when family is disrupted or firm, etc., is dissolved
284. Service of notice in the case of discontinued business
285. Submission of statement by a non-resident having liaison office
285-A. [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]
285-B. Submission of statements by producers of cinematograph films
285-BA. Obligation to furnish annual information return
286. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987]
287. Publication of information respecting assessees in certain cases
287-A. Appearance by registered valuer in certain matters
288. Appearance by authorised representative
288-A. Rounding off of income
288-B. Rounding off amount payable and refund due
289. Receipt to be given
290. Indemnity
291. Power to tender immunity from prosecution
292. Cognizance of offences
292-A. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
292-B. Return of income, etc., not to be invalid on certain grounds
292-BB. Notice deemed to be valid in certain circumstances
292-C. Presumption as to assets, books of account, etc.
293. Bar of suits in civil courts
293-A. Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
293-B. Power of Central Government or Board to condone delays in obtaining approval
293-C. Power to withdraw approval
294. Act to have effect pending legislative provision for charge of tax
294-A. Power to make exemption, etc., in relation to certain Union territories
295. Power to make rules
296. Rules and certain notifications to be placed before Parliament
297. Repeals and savings
298. Power to remove difficulties
 
 
 
 
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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