Power To Call For Information And Conduct Survey
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- Section 133– Power To Call For Information
- Section 133B– Power To Collect Information
- Section 133A– Power Of Survey
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Powers Regarding Discovery, Production Of Evidence, Etc. (Section 131)
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- Section 131(1)
- Section 131(3)
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Search And Seizure
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- Section 132– Search And Seizure
- Section 132A– Powers To Requisition Books Of Account, Etc.
- Section 132B– Application Of Seized Or Requisitioned Assets
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Special Procedure Of Assessment Or Reassessment In Case Of Search & Seizure
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- Section 153A– Assessment In Case Of Search Or Requisition
- Section 153B– Time-Limit For Completion Of Assessment Under Section 153A
- Section 153C– Assessment Of Income Of Any Other Person
- Section 153D– Prior Approval Necessary For Assessment In Cases Of Search Or Requisition
- S. R. Batliboi & Co. vs. Department of Income Tax (Investigation) (Delhi High Court) [2009]
- Section 153A(2)– Assessment In Case Of Search Or Requisition
- Section 153(4) – Time Limit for Assessment or Reassessment
- Section 292C – Presumption as to Assets, Books of Account, Etc.
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Penalties & Prosecutions
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- Section 271(1)(c) – Penalty For Concealment Of Income
- Section 271(1B) – Satisfaction of Assessing Officer for Initiating Penalty Proceedings
- New Law Of Penalty For Concealment Of Income In Case Of Search & Seizure
Section 271AAA
Explanation 5A To Section 271(1)(c) – Deemed Concealment
- Section 274 – Procedure For Imposition Of Penalty
- Section 275 – Time Limits For Passing The Penalty Order For Penalty For Concealment Of Income
- Time Limits For Passing Penalty Order For Penalties Other Than Penalty For Concealment Of Income
- Section 275(1A) – Bar of Limitation for Imposing Penalties
- Section 273A – Power To Reduce Or Waive Penalty In Certain Cases
- Section 276CC – Prosecution in Case of Wilful Failure to File Return of Income under section 139/148/153A or in Response to Notice under section 142(1)
- Section 277A – Falsification Of Books Of Account Or Document, Etc.
- Section 278B – Offences By Companies
- Section 278C – Offences By Hindu Undivided Families
- Section 278E – Presumption As To Culpable Mental State
- Section 279 – Prosecution To Be At Instance Of Chief Commissioner Or Commissioner
- Section 129 – Change Of Incumbent Of An Office
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Settlement Commission
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- Section 245A – “Cases” Which Can Be Referred To Settlement Commission
- Section 245C – Application For Settlement Of Cases
- Section 245D – Procedure On Receipt Of Application
- Section 245DD – Power To Attach Property
- Section 245E – Power To Reopen Completed Proceedings
- Section 245F – Other Powers Of Settlement Commission
- Section 245H – Powers Of The Settlement Commission To Grant Immunity From Prosecutions And Penalties
- Section 245HA – Abatement Of Proceeding Before Settlement Commission
- Section 251 – Power of the Commissioner (Appeal)
- Section 273AA – Power of Commissioner to Grant Immunity From Penalty
- Section 278AB – Power of Commissioner to Grant Immunity From Prosecution
- Section 245HAA – Credit For Tax Paid In Case Of Abatement Of Proceedings
- Section 245K – Bar On Subsequent Application For Settlement
- Section 245-I – Order Of Settlement Commission To Be Conclusive
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Appeals And Revision
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- Section 246A – Appealable Orders Before Commissioner (Appeals)
- Section 248 – Appeal By Person Denying Liability To Deduct Tax.
- Section 249 – Form Of Appeal And Limitation
- Section 268 – Exclusion Of Time Taken For Copy
- Section 220(6) – Stay Of Demand
- Section 250 – Procedure In Appeal
- Section 253 – Appeals To The Appellate Tribunal
- Section 254 – Order Of Appellate Tribunal
- Section 260A – Appeal To High Court
- Section 260B – Case Before High Court To Be Heard By Not Less Than Two Judges
- Section 260 – Effect To The Decision Of High Court/ Supreme Court
- Section 261 – Appeal To The Supreme Court
- Section 262 – Hearing Before Supreme Court
- Section 268A – Filing of Appeal by Income Tax Authority
- Section 263 – Revision Of Orders Prejudicial To Revenue
- Section 264 – Revision Of Other Orders
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Income-Tax Authorities & Their Powers
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- Section 116 – Income Tax Authorities
- Section 119 – Powers Of Central Board Of Direct Taxes
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Certain Concepts Related to Assessment, Appeals, Etc.
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- Section 281 – Certain Transfers to be Void
- Section 281B – Provisional Attachment to Protect the Interest to the Revenue in Certain Cases
- Section 282 – Service of Notice Generally
- Section 282A – Authentication of Notices and Other Documents
- Section 282B – Allotment of Document Identification Number
- Section 292BB – Notice Deemed to be Valid in Certain Circumstances
- Section 293C – Power to Withdraw Approval
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Advance Tax
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- Section 210 – Payment Of Advance Tax By The Assessee In Pursuance Of Order Of Assessing Officer
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Mandatory And Penal Interest Under Sections 234A, 234B & 234C
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- Provisions Of Section 234C In Case Of Companies
- Provisions Of Section 234A & 234B On Reassessment Under Section 147/ 153A Or Assessment Under Section 147/ 153A After Computation Under Section 143(1)
- Chief Commissioners And Directors-General (Investigation) Empowered To Reduce Or Waive Penal Interest For Late Furnishing Of Return Of Income, Non-Payment Or Inadequate Payment Of Advance Tax, Etc.
- Section 234D – Interest On Excess Refund
- Section 244A(1) – Interest On Refunds
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Assessee In Default
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- Section 220 – When Tax Payable And When Assessee Deemed In Default
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