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Member's Login Home > Indian Bare Acts > Income Tax Act - 1961
Agra Ahmedabad Amritsar Anand
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Abetment of false return, etc. Act to have effect pending legislative provision for charge of tax. 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 to be quoted for the purpose of clause (c) of sub-section (5) of section 139A. Amendment of assessment on appeal. Amortisation of certain preliminary expenses. Amortisation of expenditure in case of amalgamation or demerger. Amortisation of expenditure incurred under voluntary retirement scheme. 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 assets Appointment 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 assessment Avoidance 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 cases Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities specified securities Capital 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 imposed Certain 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 funds Deduction 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.
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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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Income from foreign currency bonds or shares of Indian company. Income from house porperty. Income from other sources. Income from profits and gains of business or profession, how computed. Income from property held for charitable or religious purposes. Income from units. Income in respect of units of non-residents. Income in respect of units. Income of Foreign Institutional Investors from securities. Income of individual to include income of spouse, minor child, etc. Income of trusts or institutions from contributions. Income payable net of tax. Income-tax authorities. Income-tax Settlement Commission. Incomes not included in total income. Indemnity. Inquiry before assessment. Inspection, etc., of reports. Instalments of advance tax and due dates. Instructions to subordinate authorities. Insurance business. Insurance commission. Interest for defaults in furnishing return of gifts. Interest for defaults in furnishing return of income. Interest for defaults in payment of advance tax. Interest for deferment of advance tax. Interest on delayed refunds. Interest on refund where no claim is needed. Interest on refunds. Interest on securities. Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations. Interest other than Interest on securities. Interest payable by assessee in case of under-estimate, etc. Interest payable by assessee when no estimate made. Interest payable by assessee. Interest payable by Government. Interest payable for non-payment of tax by domestic companies. Interest payable for non-payment of tax. Intimation of assessment of firm. Intimation of loss. Investment allowance. Investment deposit account. Issue of notice where income has escaped assessment. Joint and several liability of partners for tax payable by firm. Jurisdiction and powers of Settlement Commission. Jurisdiction of Assessing Officers. Jurisdiction of income-tax authorities. Legal representatives. Levy of interest and penalty in certain cases. Liability for payment of advance tax. Liability in case of discontinued firm or association of persons. Liability of directors of private company in liquidation. Liability of person in respect of income included in the income of another person. Liability of representative assessee. Losses from certain specified sources falling under the head Income from other sources. Losses in speculation business. Losses of firms. Losses under the head Capital gains. Maintenance of accounts by certain persons carrying on profession or business. Maintenance, keeping of information and document by persons entering into an international transaction. Meaning of adjusted, cost of improvement and cost of acquisition. Meaning of associated enterprise. Meaning of computer programmes in certain cases. Meaning of international transaction. Meaning of Person responsible for paying. Method of accounting in certain cases. Method of accounting. Method of computing a members share in income of association of persons or body of individuals. Mode of computation Mode of repayment of certain deposits. Mode of repayment of Special Bearer Bonds, 1991. Mode of taking or accepting certain loans and deposits. No deduction to be made in certain cases. Notice of demand. Objections. Offence by Hindu undivided families. Offences by companies. Offences by Hindu undivided families. Order by appropriate authority for purchase by Central Government of immovable property. Order of appropriate authority to be final and conclusive. Order of settlement to be conclusive. Orders of Appellate Tribunal. Other amendments. Other deductions. Other modes of recovery. Other provisions. Other sums. Owner of house property, annual charge, etc., defined. Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer. Payment of compensation on acquisition of capital asset.
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Payment of deposit of consideration. Payment or deposit of compensation. Payments in respect of deposits under National Savings Scheme, etc. Payments on account of repurchase of units by Mutual Fund or Unit Trust of India. Payments to contractors and sub-contractors. Payments to non-resident sportsmen or sports associations. Penalty for failure to answer questions, sign statements, furnish information, allow inspections, etc. Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. Penalty for failure to comply with the provisions of section 133B. Penalty for failure to comply with the provisions of section 139A. Penalty for failure to comply with the provisions of section 203A Penalty for failure to comply with the provisions of section 206CA. Penalty for failure to comply with the provisions of section 269SS. Penalty for failure to comply with the provisions of section 269T. Penalty for failure to deduct tax at source. Penalty for failure to furnish information or document under section 92D. Penalty for failure to furnish report under section 92E. Penalty for failure to furnish return of income. Penalty for failure to keep and maintain information and document in respect of international transaction. Penalty not to be imposed in certain cases. Penalty payable when tax in default. Permanent account number. Person entitled to claim refund in certain special cases. Persons deducting tax to furnish prescribed returns. Power of Central Government or Board to condone delays in obtaining approval.xs Power of Chairman to transfer cases from one Bench to another. Power of Diector General or Director, Chief Commissioner or Commissioner and Joint Commissioner. Power of High Court or Supreme Court to require statement to be amended. Power of Joint Commissioner to issue directions in certain cases. Power of search and seizure. Power of Settlement Commission to grant immunity from Prosecution and penalty. Power of Settlement Commission to order provisional attachment to protect revenue Power of Settlement Commission to reopen completed Proceedings. Power of Settlement Commission to send a case back to the Assessing Officer if the assessee does not co-operate. Power of survey. Power regarding discovery, production of evidence, etc. Power to call for information. Power to collect certain information. Power to inspect registers of companies. Power to make exemption, etc., in relation to certain Union territories. Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. Power to make rules. Power to reduce or waive penalty, etc., in certain cases. Power to remove difficulties. Power to tender immunity from prosecution. Power to transfer cases. Powers and Procedure of Settlement Commission. Powers of competent authority. Powers of Settlement Commission to grant immunity from prosecution. Powers of the appropriate authority. Powers of the Authority. Powers of the Commissioner (Appeals). Powers of Valuation Officer, etc. Powers to requisition books of account, etc. Preliminary notice. Presumption as to assets, books of account, etc., in certain cases. Presumption as to culpable mental state. Prevoius Year defined. Procedure for block assessment Procedure for registration Procedure in appeal. Procedure of Appellate Tribunal. Procedure of Authority. Procedure on receipt of an application under section 245C. Procedure on receipt of application. Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. Procedure. Proceedings before income-tax authorities to be judicial proceedings. Proceedings before Settlement Commission to be judicial proceedings. Profit on sale of property used for residence. Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. Profits and gains of business or profession. Profits chargeable to tax - 41. Profits chargeable to tax - 59. Proof of entries in records or documents. Properties liable for acquisition under this Chapter not to be acquired under other laws. Property owned by co-owners Prosecution to be at instance of Chief Commissioner or Commissioner. Provision for cases where assessment is in pursuance of an order on appeal,etc. Provisional attachment to protect revenue in certain cases. Provisions applicable to past assessments of firms. Provisions relating to carry forward and set off of acculamated loss and unabsorbed depreciation allowance in amalgamation or demerger etc. Publication of information respecting assessees in certain cases. Publication of information respecting assessees. Punishment for second and subsequent offences. Punishment not to be imposed in certain cases. Re-vesting of property in the transferor on failure of payment or deposit of consideration. Rebate of income-tax in case of individuals of sixty-five years or above. Rebate of income-tax in case of women below sixty-five years.
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Rebate on advance payments. Rebate on life insurance premia, contribution to provident fund, etc. Rebate to be allowed in computing income-tax. Receipt to be given. Recovery by suit or under other law not affected. Recovery of penalties, fine, interest and other sums. Recovery of sums due under order of settlement. Recovery of tax in pursuance of agreements with foreign countries. Recovery of tax in respect of non-resident from his assets. Recovery through State Government. Rectification of mistake. Rectification of mistakes - 269N. Rectification of mistakes - 269UJ. Reference to Transfer Pricing Officer. Reference to Valuation Officer. Refund on appeal, etc. Refunds. Registration of certain transactions. Registration of valuers. Rehabilitation allowance. Relief to certain charitable institutions or funds in respect of certain dividends. Relief to company in respect of dividend paid out of past taxed profits. Relief when salary, etc., is paid in arrears or in advance. Remedies against property in cases of representative assessees. Removal, concealment, transfer or delivery of property to thwart tax recovery. Rent, rates, taxes, repairs and insurance for buildings. Repairs and insurance of machinery, plant and furniture. Repeals and savings. Report from an accountant to be furnished by persons entering into international transaction. Representative assessee. Reserves for shipping business. Residence in India. Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. Restrictions on registration, etc., of documents in respect of transfer of immovable property. Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property. Restrictions on transfer of immovable property. Return by whom to be signed. Return of gifts, etc., not to be invalid on certain grounds. Return of income not to be filed in certain cases. Return of income, etc., not to be invalid on certain grounds. Return of income. Revision of orders prejudicial to revenue. Revision of other orders. Revocable transfer of assets. Right of executor to recover tax paid. Right of representative assessee to recover tax paid. Rounding off of income. Rounding off of tax, etc. Royalties or copyright fees for literary or artistic work. Rules and certain notifications to be placed before Parliament. Salaries. Salary, perquisite and profits in lieu of salary defined. Salary. Sanction for issue of notice. Scope of total income. Search and seizure. Section 11 not to apply in certain cases. Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, not to apply. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. Self-assessment. Self-assessment. Service of notice generally. Service of notice in the case of discontinued business. Service of notice when family is disrupted or firm, etc., is dissolved. Set off of loss from one head against income from another. Set off of loss from one source against income from another source under the same head of income. Set off of refunds against tax remaining payable. Share of member of an association of persons or body of individuals in the income of the association or body. Shipping business of non-residents. Short title, extent and commencement. Site Restoration Fund Special provision for arrears of rent received Special Provision for cases where unrealised rent allowed as deduction is realised subsequently. Special Provision for computation of capital gains in case of depreciable assets. Special provision for computation of capital gains in case of slump sale. Special provision for computation of cost of acquisition of certain assets. Special provision for computation of total income of non-residents. Special provision for computing income by way of royalties, etc., in case of non-residents Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils. Special provision for computing profits and gains of business of civil construction, etc. Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects. Special provision for computing profits and gains of shipping business in the case of non-residents. Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. Special provision for cost of acquisition in case of depreciable asset Special provision for deduction in the case of trade, professional or similar association. Special provision for deductions in the case of business for prospecting, etc., for mineral oil.
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Special provision for full value of consideration in certain cases. Special provision for payment of tax by certain companies. Special provision in respect of certain industrial undertakings in North-Eastern Region Special provision in respect of newly established undertakings in free trade zone, etc. Special provision relating to incomes of political parties. Special provisions consequential to changes in rate of exchange of currency. Special provisions for computing income by way of royalties, etc., in the case of foreign companies. Special provisions for computing profits and gains of retail business. Special provisions in case of income of public financial institutions, public companies, etc. Special provisions in respect of newly established hunderd per cent. export-oriented undertakings. Special provisions relating to certain companies. Statement of case to the High Court. Statement of cases to Supreme Court in certain cases. Statement to be furnished in respect of transfers of immovable property. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. Submission of return for losses. Submission of statements by producers of cinematograph films. Succession of one firm by another firm. Succession to business otherwise than on death. Tax clearance certificates. Tax credit in respect of tax paid on deemed income relating to certain companies. Tax deducted is income received. Tax deduction account number. Tax in the case of block assessment of search cases. Tax of deceased person payable by legal representative. Tax on accumulated balance of recognised provident fund. Tax on distributed income to unit holders. Tax on dividends, royalty and technical service fees in the case of foreign companies. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds. Tax on income from units purchased in foreign currency or capital gains arising from their transfer. Tax on income in certain cases. Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. Tax on investment income and long-term capital gains. Tax on long-term capital gains. Tax on non-resident sportsmen or sports associations. Tax on profits and gains of life insurance business. Tax on winnings from lotteries, crossword puzzles, races including horce races, card games and other games of any sort or gambling or betting of any form or nature whatsoever. Tax Recovery Officer by whom recovery is to be effected. Tax to be paid notwithstanding reference, etc. Tax to be paid notwithstanding reference, etc. Tax-collection account number. Tea Development Account. Time limit for completion of assessment and reassessment. Time limit for completion of assessments and reassessments. Time limit for completion of block assessment. Time limit for notice. Total income. Transactions not regarded as transfer. Transfer and revocable transfer defined. Transfer irrevocable for a specified period. Transfer of income where there is no transfer of assets. Transitional provisions for set off of loss under the head Income from house property. Undisclosed income of any other person Unexplained expenditure, etc. Unexplained investments. Unexplained money, etc. Unit Trust of India or mutual fund to be assessee in default. Unrealised rent received subsequently to be charged to income tax Vacancies, etc., not to invalidate proceedings. Validity of certificate and cancellation or amendment thereof. Vesting of property in Central Government. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. When assessee deemed to be in default. When company is deemed to be in default. When tax payable and when assessee deemed in default. Who may be regarded as agent. Wilful attempt to evade tax, etc. Winnings from horse race. Winnings from lottery or crossword puzzle. Withdrawal of exemption in certain cases.
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