India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 I-24SECTIONPAGE214. Interest payable by Government 1.795215. Interest payable by assessee 1.796216. Interest payable by assessee in case of under-estimate, etc. 1.798217. Interest payable by assessee when no estimate made 1.798218. When assessee deemed to be in default 1.799219. Credit for advance tax 1.799D.—Collection and recovery220. When tax payable and when assessee deemed in default 1.800221. Penalty payable when tax in default 1.802222. Certificate to Tax Recovery Officer 1.803223. Tax Recovery Officer by whom recovery is to be effected 1.804224. Validity of certificate and cancellation or amendmentthereof 1.805225. Stay of proceedings in pursuance of certificate andamendment or cancellation thereof 1.805226. Other modes of recovery 1.805227. Recovery through State Government 1.808228. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1989] 1.808228A. Recovery of tax in pursuance of agreements with foreigncountries 1.808229. Recovery of penalties, fine, interest and other sums 1.808230. Tax clearance certificate 1.809230A. [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] 1.811231. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1989] 1.811232. Recovery by suit or under other law not affected 1.811E.—Tax payable under provisional assessment233. [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT,1970, W.E.F. 1-4-1971] 1.811234. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1989] 1.811F.—Interest chargeable in certain cases234A. Interest for defaults in furnishing return of income 1.812234B. Interest for defaults in payment of advance tax 1.814234C. Interest for deferment of advance tax 1.816234D. Interest on excess refund 1.819