Income tax Act 1961 Section wise index - cs notes

More documents

Recommendations

Info

115VU Minimum training requirement for tonnage tax company115VV Limit for charter in of tonnage115VW Maintenance and audit of accounts115VX Determination of tonnageE. AMALGAMATION AND DEMERGER OF SHIPPING COMPANIES115VY Amalgamation115VZ DemergerF. MISCELLENEOUS115VZA Effect of temporarily ceasing to operate qualifying shipsG. PROVISIONS OF THIS CHAPTER NOT TO APPLY IN CERTAIN CASES115VZB Avoidance of tax115VZC Exclusion from tonnage tax schemeCHAPTER – XII-H INCOME TAX ON FRINGE BENEFITSA. MEANING OF CERTAIN EXPRESSIONS115W DefinitionsB. BASIS OF CHARGE115WA Charge of fringe benefit tax115WB Fringe benefits115WC Value of fringe benefitsC. PROCEDURE FOR FILING OF RETURN IN RESPECT OF FRINGE BENEFITS ASSESSMENT AND PAYMEBNT OF TAX IN RESPECTTHEREOF115WD Return of fringe benefits115WE Assessment115WF Best judgment assessment115WG Fringe benefits escaping assessment115WH Issue of notice where fringe benefits have escaped assessment115WI Payment of fringe benefit tax115WJ Advance tax in respect of fringe benefits115WK Interest for default in furnishing return of fringe benefits115WKA Recovery of fringe benefit tax by the employer from the employee115WL Application of other provisions of this Act
CHAPTER – XIII INCOME TAX AUTHORITIESA. APPOINTMENT AND CONTROL116 Income-tax authorities117 Appointment of income-tax authorities118 Control of income-tax authorities119 Instructions to subordinate authoritiesB. JURISDICTION120 Jurisdiction of income-tax authorities124 Jurisdiction of Assessing Officers127 Power to transfer cases129 Change of incumbent of an officeC. POWERS131 Power regarding discovery, production of evidence, etc.132 Search and seizure132A Powers to requisition books of account, etc.132B Application of seized or requisitioned assets133 Power to call for information133A Power of survey133B Power to collect certain information134 Power to inspect registers of companies135 Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner136 Proceedings before income-tax authorities to be judicial proceedingsD. DISCLOSURE OF INFORMATION138 Disclosure of information respecting assesseesCHAPTER – XIV PROCEDURE FOR ASESESSMENT139 Return of income139A Permanent account number139B Scheme for submission of returns through Tax Return Preparers139C Power of Board to dispense with furnishing documents, etc., with the return
Page 4: 44A44AA44AB44AD44AESpecial provisio
Page 11: 115S Interest payable for non-payme
Page 15 and 16: CHAPTER - XIV-B SPECIAL PROVISIONS
Page 17 and 18: B. CHANGES IN CONSTITUTION, SUCCESS
Page 19 and 20: 217 Interest payable by assessee wh
Page 21 and 22: 245P Vacancies, etc., not to invali
Page 23 and 24: OF TAX269SS Mode of taking or accep
Page 25 and 26: 276CCC Failure to furnish return of

Income tax Act 1961 Section wise index - cs notes

Create successful ePaper yourself

Delete template?

Save as template?