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Income tax act 1961 - Income tax act 1961 bare act

Income tax act 1961 - Income tax act 1961 bare act

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Published by Sangam Tiwari
Income Tax Act - 1961 in India Bare Acts, Banking and Insurance, Business and Corporate, Constitutional, Consumer Laws, Criminal Law, Energy, Environmental, Family and Inheritance, Heritage and National Importance, Immigration Law, Labor Law, Income Tax Act - 1961 National Security, Others, Procedural and Administration, Property Related, Public Utilities, Shipping Laws, Tax Laws
Income Tax Act - 1961 in India Bare Acts, Banking and Insurance, Business and Corporate, Constitutional, Consumer Laws, Criminal Law, Energy, Environmental, Family and Inheritance, Heritage and National Importance, Immigration Law, Labor Law, Income Tax Act - 1961 National Security, Others, Procedural and Administration, Property Related, Public Utilities, Shipping Laws, Tax Laws

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Published by: Sangam Tiwari on Feb 18, 2012
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Abetment of false return, etc.Act to have effect pending legislative provision for charge oftax.Advance money received.Advance ruling to be void in certain circumstances.Agreement with foreign countries.All documents pertaining to the transactions in relation to which permanent account number or General Index Register Number tobe quoted for the purpose of clause (c) of sub-section (5) of section 139A.Amendmentofassessment onappeal. Amortisation of certain preliminary expenses.Amortisation of expenditure in case of amalgamation or demerger.Amortisation of expenditure incurred under voluntary retirementscheme.Amount borrowed or repaid on hundi.Amount of investments, etc., not fully disclosed in books of account.Amounts not deductible - 40.Amounts not deductible - 58.Amounts not deductible from income from house property.Annual value how determined.Appeal against order for acquisition.Appeal by person denying liability to deduct tax.Appeal To High Court - 260A.Appeal to High Court - 269H.Appeal to High Court - 27A.Appeal to Supreme Court.Appealable orders before Commissioner (Appeals) - 23A.Appealable orders before Commissioner (Appeals) - 246A.Appealable orders.Appeals to the Appellate Tribunal.Appearance by authorised representative.Appearance by registered valuer in certain matters.Appearance by registered valuers.Appellate authority not to proceed in certain cases.Appellate Tribunal.Applicability of advance ruling.Application for advance ruling.Application for settlement of cases.Application of other provisions of this Act.Application of retained assetsAppointment of income-tax authorities.Apportionment of income between spouses governed by Portuguese Civil Code.Appropriate authority.Assessment after partition of a Hindu undivided family - 171.Assessment after partition of a Hindu undivided family - 20.Assessment as a firm.Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.Assessment of donee when the donor cannot be found.Assessment of persons leaving India - 174.Assessment of persons leaving India - 19A.Assessment of persons likely to transfer property to avoid tax.Assessment of undisclosed income as a result of search.Assessment when section 184 not complied with.Assessment.Assistance by Valuation Officers.Association dissolved or business discontinued.Audit of accounts of certain persons carrying on business or profession.Authority competent to make block assessmentAvoidance of income-tax by transactions resulting in transfer of income to non-residents.Avoidance of tax by certain transactions in securities.Bar against direct demand on assessee.Bar of limitation for imposing penalties.Bar of suits in civil courts.
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Bar on subsequent application for settlement in certain cases.Benefit under Chapter to be available in certain cases even after the assessee becomes resident.Best judgment assessment.Building,etc., partly used for business etc., or not exclusively so used.Capital gain not to be charged on investment in certain bonds.Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases.Capital gain on transfer of capital assets not to be charged in certain cases.Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house.Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases.Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases.Capital gain on transfer of long-term capital assets not to be charged in certain casesCapital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities specifiedsecuritiesCapital gains on distribution of assets by companies in liquidation.Capital gains on purchase by company of its own shares or other specified securities.Capital gains on transfer of foreign exchange assets not to be charged in certain cases.Capital gains.Carry forward and set off of business losses.Carry forward and set off of losses in case of change in constitution of firm or on succession.Carry forward and set off of losses in the case of certain companies.Carry forward and set-off of loss from house property.Case before High Court to be heard by not less than two judges - 259.Case before High Court to be heard by not less than two Judges - 260B.Case where part of trust income is chargeable.Cash credits.Certain deductions to be only on actual payment.Certain interests and penalties not to be levied or imposedCertain offences to be non-cognizable.Certain transfers to be void.Certificate for deduction at lower rate.Certificate for tax deducted.Certificate to Tax Recovery Officer.Change in constitution of a firm.Change of incumbent of an office.Chapter not to apply to certain transfers.Chapter not to apply to transfers to relatives.Chapter not to apply where transfer of immovable property effected after certain date.Chapter not to apply where transfer of immovable property made after a certain date.Chapter not to extend to State of Jammu and Kashmir.Charge of Income-tax.Charge of tax in case of oral trust.Charge of tax in the case of a firm.Charge of tax where share of beneficiaries unknown.Charge of tax where shares of members in association of persons or body of individuals unknown, etc.Cognizance of offences.Commencement of Chapter.Commission or brokerage.Commission, etc., on the sale of lottery tickets.Company in liquidation.Compensation.Competent authority.Computation of advance tax.Computation of arms length price.Computation of income from international transaction having regard to arms length price.Computation of period of limitation.Computation of undisclosed income of the block period.Conditions as to registration of trusts, etc.Conditions for depreciation allowance and development rebate.Conditions for reference to Valuation Officers.Conditions of liability to pay advance tax.Consequences of failure to deduct or pay.Consideration for know-how.Consideration for purchase of immovable property by Central Government.Contravention of order made under sub-section (3) of section 132.Control of income-tax authorities.Correctness of assessment not to be questioned.Cost with reference to certain modes of acquisition.Countries with which no agreement exists.Credit for advance tax.Credit for stamp duty paid on instrument of gift.Credit for tax deducted.Decision of High Court or Supreme Court on the case stated.Decision to be by majority.Deduction at source and advance payment.Deduction for expenditure on Prospecting, etc., for certain minerals.Deduction in respect of certain donations for scientific research or rural development.Deduction in respect of certain inter-corporate dividends.Deduction in respect of contribution to certain pension fundsDeduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan.Deduction in respect of donations to certain funds, charitable institutions, etc.Deduction in respect of earnings in convertible foreign exchange.Deduction in respect of employment of new workmen.Deduction in respect of income of co-operative societies.Deduction in respect of investment made under Equity Linked Savings Scheme.Deduction in respect of maintenance including medical treatment of handicapped dependent.Deduction in respect of medical insurance premia.Deduction in respect of medical treatment, etc.Deduction in respect of professional income from foreign sources in certain cases.Deduction in respect of professional income of authors of text books in Indian languages.Deduction in respect of profit and gains from business of collecting and processing of biodegradable waste.MussoorieMysoreNagarNava ShevaNavsariNew DelhiNizammabadNoidaPanjiPanjim
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Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.Deduction in respect of profits and gains from export or transfer of film software, etc.Deduction in respect of profits and gains from housing projects in certain cases.Deduction in respect of profits and gains from newly established Industrial undertakings or hotel business in backward areas.Deduction in respect of Profits and gains from newly established small-scale industrial undertakings in certain areas.Deduction in respect of profits and gains from projects outside India.Deduction in respect of profits and gains from the business of publication of books.Deduction in respect of profits from export of computer software, etc.Deduction in respect of Profits retained for export business.Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.Deduction in respect of remuneration received for services rendered outside India.Deduction in respect of repayment of loan taken for higher education.Deduction in the case of permanent physical disability (including blindness).Deduction of head office expenditure in the case of non-residents.Deduction only one mode of recovery.Deductions from income from house property.Deductions from salaries.Deductions in respect of interest of certain securities, dividends, etc.Deductions in respect of rents paid.Deductions to be made in computing total income.Deductions to be made with reference to the income included in the gross total income.Deductions.Deemed income relating to certain companies.Definition of High Court - 269.Definition of High Court - 28B.Definitions - 115C.Definitions - 158B.Definitions - 2.Definitions - 245A.Definitions - 245N.Definitions - 269A.Definitions - 269UA.Definitions - 80B.Definitions of certain terms relevant to computation of arms length price, etc.Definitions of certain terms relevant to income from profits and gains of business or profession.Depreciation.Determination of tax where total income includes income on which no tax is payable.Development allowance.Development rebate.Direct assessment or recovery not barred.Direct payment.Disclosure of information respecting assessees.Disclosure of particulars by public servants.Discontinued business.Dividend income.Dividends.Duty of person deducting tax.Exclusion of time taken for copy.Execution for costs awarded by Supreme Court.Executors.Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources.Expenditure by way of payment to associations and institutions for carrying out rural development programmes.Expenditure for obtaining licence to operate telecommunication services.Expenditure incurred in relation to income not includible in total income.Expenditure on acquisition of patent rights or copyrights.Expenditure on eligible projects or schemes.Expenditure on know-how.Expenditure on scientific research.Expenses or payments not deductible in certain circumstances.Extension of time for acquiring new asset or depositing or investing amount of capital gain.Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.Failure to comply with the provisions of sections 269UC, 269UE and 269UL.Failure to comply with the provisions of sub-sections (1) and (3) of section 178.Failure to furnish return of income in search cases.Failure to furnish returns of income.Failure to furnish returns, comply with notices, concealment of income, etc.Failure to get accounts audited.Failure to keep, maintain or retain books of account, documents, etc.Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-D.Failure to pay the tax collected at source.Failure to produce accounts and documents.Failure to subscribe to the eligible issue of capital.False estimate of, or failure to pay, advance tax.False statement in verification, etc.Fees for professional or technical services.Firm dissolved or business discontinued.Form of appeal and limitation.Form of claim for refund and limitation.Form of report of valuation by registered valuer - 11B.Form of report of valuation by registered valuer 8D.General.Heads of income.Hearing before Supreme Court.Hearing of objections.Immovable property in respect of which proceedings for acquisition may be taken.Immunity to transferor against claims of transferee for transfer.Income deemed to accrue or arise in India.Income deemed to be received.Income escaping assessment.
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