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Finance Act, 2019
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Section Index
- S.2 Definitions
- S.9 Income deemed to accrue or arise in India
- S.37 General
- S.10 Incomes not included in total income
- S.11 Income from property held for charitable or religious purposes
- S.56 Income from other sources
- S.68 Cash credits
- S.147 Income escaping assessment
- S.4 Charge of income-tax
- S.32 Depreciation
search within index
- S.1 Short title, extent and commencement
- S.2 Definitions
- S.3 “Previous year” defined
- S.4 Charge of income-tax
- S.5 Scope of total income
- S.5A Apportionment of income between spouses governed by Portuguese Civil Code
- S.6 Residence in India
- S.7 Income deemed to be received
- S.8 Dividend income
- S.9 Income deemed to accrue or arise in India
- S.10 Incomes not included in total income
- S.10A Special provision in respect of newly established undertakings in free trade zone, etc
- S.10AA Special provisions in respect of newly established Units in Special Economic Zones
- S.10B Special provisions in respect of newly established hundred per cent export-oriented undertakings
- S.10BA Special provisions in respect of export of certain articles or things
- S.10BB Meaning of computer programmes in certain cases
- S.10C Special provision in respect of certain industrial undertakings in North-Eastern Region
- S.11 Income from property held for charitable or religious purposes
- S.12 Income of trusts or institutions from contributions
- S.12A Conditions for applicability of sections 11 and 12
- S.12AA Procedure for registration
- S.13 Section 11 not to apply in certain cases
- S.13A Special provision relating to incomes of political parties
- S.13B Special provisions relating to voluntary contributions received by electoral trust
- S.14 Heads of income
- S.14A Expenditure incurred in relation to income not includible in total income
- S.15 Salaries
- S.16 Deductions from salaries
- S.17 “Salary”, “perquisite” and “profits in lieu of salary” defined
- S.18 [Omitted]
- S.19 [Omitted]
- S.20 [Omitted]
- S.21 [Omitted]
- S.22 Income from house property
- S.23 Annual value how determined
- S.24 Deductions from income from house property
- S.25AA Unrealised rent received subsequently to be charged to income-tax
- S.25B Special provision for arrears of rent received
- S.26 Property owned by co-owners
- S.27 “Owner of house property”, “annual charge”, etc, defined
- S.28 Profits and gains of business or profession
- S.29 Income from profits and gains of business or profession, how computed
- S.30 Rent, rates, taxes, repairs and insurance for buildings
- S.31 Repairs and insurance of machinery, plant and furniture
- S.32 Depreciation
- S.32A Investment allowance
- S.32AB Investment deposit account
- S.32AC Investment in new plant or machinery
- S.33A Development allowance
- S.33AB Tea development account, coffee development account and rubber development account
- S.33ABA Site Restoration Fund
- S.33AC Reserves for shipping business
- S.33B Rehabilitation allowance
- S.34 Conditions for depreciation allowance and development rebate
- S.34A Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
- S.35 Expenditure on scientific research
- S.35AB Expenditure on know-how
- S.35ABB Expenditure for obtaining licence to operate telecommunication services
- S.35AC Expenditure on eligible projects or schemes
- S.35AD Deduction in respect of expenditure on specified business
- S.35B [Omitted]
- S.35C [Omitted]
- S.35CC [Omitted]
- S.35CCA Expenditure by way of payment to associations and institutions for carrying out rural development programmes
- S.35CCC Expenditure on agricultural extension project
- S.35CCD Expenditure on skill development project
- S.35D Amortisation of certain preliminary expenses
- S.35DD Amortisation of expenditure in case of amalgamation or demerger
- S.35DDA Amortisation of expenditure incurred under voluntary retirement scheme
- S.35E Deduction for expenditure on prospecting, etc, for certain minerals
- S.36 Other deductions
- S.37 General
- S.38 Building, etc, partly used for business, etc, or not exclusively so used
- S.39 [Omitted]
- S.40 Amounts not deductible
- S.40A Expenses or payments not deductible in certain circumstances
- S.41 Profits chargeable to tax
- S.42 Special provision for deductions in the case of business for prospecting, etc, for mineral oil
- S.43 Definitions of certain terms relevant to income from profits and gains of business or profession
- S.43A Special provisions consequential to changes in rate of exchange of currency
- S.43B Certain deductions to be only on actual payment
- S.43C Special provision for computation of cost of acquisition of certain assets
- S.43CA Special provision for full value of consideration for transfer of assets other than capital assets in certain cases
- S.43D Special provision in case of income of public financial institutions, public companies, etc
- S.44 Insurance business
- S.44A Special provision for deduction in the case of trade, professional or similar association
- S.44AA Maintenance of accounts by certain persons carrying on profession or business
- S.44AB Audit of accounts of certain persons carrying on business or profession
- S.44AC [Omitted]
- S.44AD Special provision for computing profits and gains of business on presumptive basis
- S.44AE Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
- S.44AF Special provisions for computing profits and gains of retail business
- S.44B Special provision for computing profits and gains of shipping business in the case of non-residents
- S.44BB Special provision for computing profits and gains in connection with the business of exploration, etc, of mineral oils
- S.44BBA Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
- S.44BBB Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc, in certain turnkey power projects
- S.44C Deduction of head office expenditure in the case of non-residents
- S.44D Special provisions for computing income by way of royalties, etc, in the case of foreign companies
- S.44DA Special provision for computing income by way of royalties, etc, in case of non-residents
- S.44DB Special provision for computing deductions in the case of business reorganisation of co-operative banks
- S.45 Capital gains
- S.46 Capital gains on distribution of assets by companies in liquidation
- S.46A Capital gains on purchase by company of its own shares or other specified securities
- S.47 Transactions not regarded as transfer
- S.48 Mode of computation
- S.49 Cost with reference to certain modes of acquisition
- S.50 Special provision for computation of capital gains in case of depreciable assets
- S.50A Special provision for cost of acquisition in case of depreciable asset
- S.50B Special provision for computation of capital gains in case of slump sale
- S.50C Special provision for full value of consideration in certain cases
- S.50D Fair market value deemed to be full value of consideration in certain cases
- S.51 Advance money received
- S.52 [Omitted]
- S.53 [Omitted]
- S.54 Profit on sale of property used for residence
- S.54A [Omitted]
- S.54B Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
- S.54C [Omitted]
- S.54D Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
- S.54E Capital gain on transfer of capital assets not to be charged in certain cases
- S.54EA Capital gain on transfer of long-term capital assets not to be charged in the case of investment in [specified securities
- S.54EB Capital gain on transfer of long-term capital assets not to be charged in certain cases
- S.54EC Capital gain not to be charged on investment in certain bonds
- S.54ED Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
- S.54F Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
- S.54G Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
- S.54GA Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
- S.54GB Capital gain on transfer of residential property not to be charged in certain cases
- S.54H Extension of time for acquiring new asset or depositing or investing amount of capital gain
- S.55 Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
- S.55A Reference to Valuation Officer
- S.56 Income from other sources
- S.57 Deductions
- S.58 Amounts not deductible
- S.59 Profits chargeable to tax
- S.60 Transfer of income where there is no transfer of assets
- S.61 Revocable transfer of assets
- S.62 Transfer irrevocable for a specified period
- S.63 “Transfer” and “revocable transfer” defined
- S.64 Income of individual to include income of spouse, minor child, etc
- S.65 Liability of person in respect of income included in the income of another person
- S.66 Total income
- S.67 [Omitted]
- S.67A Method of computing a member’s share in the income of association of persons or body of individuals
- S.68 Cash credits
- S.69 Unexplained investments
- S.69A Unexplained money, etc
- S.69B Amount of investments, etc, not fully disclosed in books of account
- S.69C Unexplained expenditure, etc
- S.69D Amount borrowed or repaid onhundi
- S.70 Set-off of loss from one source against income from another source under the same head of income
- S.71 Set-off of loss from one head against income from another
- S.71A Transitional provisions for set-off of loss under the head “Income from house property”
- S.71B Carry forward and set-off of loss from house property
- S.72 Carry forward and set-off of business losses
- S.72A Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc
- S.72AA Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases
- S.72AB Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
- S.73 Losses in speculation business
- S.74 Losses under the head “Capital gains”
- S.74A Losses from certain specified sources falling under the head “Income from other sources”
- S.75 Losses of firms
- S.76 [Omitted]
- S.77 [Omitted]
- S.78 Carry forward and set-off of losses in case of change in constitution of firm or on succession
- S.79 Carry forward and set-off of losses in the case of certain companies
- S.80 Submission of return for losses
- S.80A Deductions to be made in computing total income
- S.80AA [Omitted]
- S.80AB Deductions to be made with reference to the income included in the gross total income
- S.80AC Deduction not to be allowed unless return furnished
- S.80B Definitions
- S.80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certainequity sharesor debentures, etc
- S.80CC [Omitted]
- S.80CCA Deduction in respect of deposits under National Savings Scheme or payment to an annuity plan
- S.80CCB Deduction in respect of investment made under Equity Linked Savings Scheme
- S.80CCC Deduction in respect of contribution to certain pension funds
- S.80CCD Deduction in respect of contribution to pension scheme of Central Government
- S.80CCE Limit on deductions under sections 80C, 80CCC and 80CCD
- S.80CCF Deduction in respect of subscription to long-term infrastructurebonds
- S.80CCG Deduction in respect of investment made under an equity savings scheme
- S.80D Deduction in respect of health insurance premia
- S.80DD Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
- S.80DDA Deduction in respect of deposit made for maintenance of handicapped dependant
- S.80DDB Deduction in respect of medical treatment, etc
- S.80E Deduction in respect of interest on loan taken for higher education
- S.80EE Deduction in respect of interest on loan taken for residential house property
- S.80F Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
- S.80FF [Omitted]
- S.80G Deduction in respect of donations to certain funds, charitable institutions, etc
- S.80GG Deductions in respect of rents paid
- S.80GGA Deduction in respect of certain donations for scientific research or rural development
- S.80GGB Deduction in respect of contributions given by companies to political parties
- S.80GGC Deduction in respect of contributions given by any person to political parties
- S.80H [Omitted]
- S.80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
- S.80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
- S.80HHB Deduction in respect of profits and gains from projects outside India
- S.80HHBA Deduction in respect of profits and gains from housing projects in certain cases
- S.80HHC Deduction in respect of profits retained for export business
- S.80HHD Deduction in respect of earnings in convertible foreign exchange
- S.80HHE Deduction in respect of profits from export of computer software, etc
- S.80HHF Deduction in respect of profits and gains from export or transfer of film software, etc
- S.80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc
- S.80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
- S.80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
- S.80IB Deduction in respect of profits and gains from certainindustrial undertakings other than infrastructure development undertakings
- S.80IC Special provisions in respect of certain undertakings or enterprises in certain special category States
- S.80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area
- S.80IE Special provisions in respect of certain undertakings in North-Eastern States
- S.80J [Omitted]
- S.80JJ [Omitted]
- S.80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
- S.80JJAA Deduction in respect of employment of new workmen
- S.80K [Omitted]
- S.80L [Omitted]
- S.80LA Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
- S.80M [Omitted]
- S.80MM [Omitted]
- S.80N [Omitted]
- S.80P Deduction in respect of income of co-operative societies
- S.80Q Deduction in respect of profits and gains from the business of publication of books
- S.80QQ [Omitted]
- S.80QQA Deduction in respect of professional income of authors of text books in Indian languages
- S.80QQB Deduction in respect of royalty income, etc, of authors of certain books other than text books
- S.80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc
- S.80RR Deduction in respect of professional income from foreign sources in certain cases
- S.80RRA Deduction in respect of remuneration received for services rendered outside India
- S.80RRB Deduction in respect of royalty on patents
- S.80S [Omitted]
- S.80T [Omitted]
- S.80TT [Omitted]
- S.80TTA Deduction in respect of interest on deposits in savings account
- S.80U Deduction in case of a person with disability
- S.80V [Omitted]
- S.80VV [Omitted]
- S.80VVA [Omitted]
- S.86 Share of member of an association of persons or body of individuals in the income of the association or body
- S.86A [Omitted]
- S.87 Rebate to be allowed in computing income-tax
- S.87A Rebate of income-tax in case of certain individuals
- S.88 Rebate on life insurance premia, contribution to provident fund, etc
- S.88A [Omitted]
- S.88B [Omitted]
- S.88C [Omitted]
- S.88D [Omitted]
- S.88E Rebate in respect of securities transaction tax
- S.89 Relief when salary, etc, is paid in arrears or in advance
- S.89A [Omitted]
- S.90 Agreement with foreign countries or specified territories
- S.90A Adoption by Central Government of agreement between specified associations for double taxation relief
- S.91 Countries with which no agreement exists
- S.92 Computation of income from international transaction having regard to arm’s length price
- S.92A Meaning of associated enterprise
- S.92BA Meaning of specified domestic transaction
- S.92C Computation of arm’s length price
- S.92CA Reference to Transfer Pricing Officer
- S.92CB Power of Board to make safe harbour rules
- S.92CC Advance pricing agreement
- S.92CD Effect to advance pricing agreement
- S.92D Maintenance and keeping of information and document by persons entering into international transaction or specified domestic transaction
- S.92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
- S.92F Definitions of certain terms relevant to computation of arm’s length price, etc
- S.93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents
- S.94 Avoidance of tax by certain transactions in securities
- S.94A Special measures in respect of transactions with persons located in notified jurisdictional area
- S.95 Applicability of General Anti-Avoidance Rule
- S.96 Impermissible avoidance arrangement
- S.97 Arrangement to lack commercial substance
- S.98 Consequences of impermissible avoidance arrangement
- S.99 Treatment of connected person and accommodating party
- S.100 Application of this Chapter
- S.101 Framing of guidelines
- S.102 Definitions
- S.95[O] Charge of super-tax [Omitted]
- S.96[O] Total income for super-tax [Omitted]
- S.97[O] Applicability of Act to super-tax [Omitted]
- S.98[O] Avoidance of super-tax [Omitted]
- S.99[O] Incomes not chargeable to super-tax [Omitted]
- S.99A Rebate on life insurance premia, annuities and contributions to provident funds, etc [Omitted]
- S.99B Rebate of super-tax in certain cases [Omitted]
- S.99[O] Donations for charitable purposes, etc [Omitted]
- S.101[O] Newly established industrial undertakings or hotels [Omitted]
- S.102[O] Share from registered firm [Omitted]
- S.103 Relief for salary, etc, received in arrear, etc
- S.104 [Omitted]
- S.105 [Omitted]
- S.106 [Omitted]
- S.107 [Omitted]
- S.107A [Omitted]
- S.108 [Omitted]
- S.109 [Omitted]
- S.110 Determination of tax where total income includes income on which no tax is payable
- S.111 Tax on accumulated balance of recognised provident fund
- S.111A Tax on short-term capital gains in certain cases
- S.112 Tax on long-term capital gains
- S.112A [Omitted]
- S.113 Tax in the case of block assessment of search cases
- S.114 [Omitted]
- S.115 [Omitted]
- S.115A Tax on dividends, royalty and technical service fees in the case of foreign companies
- S.115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer
- S.115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- S.115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- S.115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
- S.115B Tax on profits and gains of life insurance business
- S.115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
- S.115BBA Tax on non-resident sportsmen or sports associations
- S.115BBB Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
- S.115BBC Anonymous donations to be taxed in certain cases
- S.115BBD Tax on certain dividends received from foreign companies
- S.115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D
- S.115C Definitions
- S.115D Special provision for computation of total income of non-residents
- S.115E Tax on investment income and long-term capital gains
- S.115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases
- S.115G Return of income not to be filed in certain cases
- S.115H Benefit under Chapter to be available in certain cases even after the assessee becomes resident
- S.115I Chapter not to apply if the assessee so chooses
- S.115J Special provisions relating to certain companies
- S.115JA Deemed income relating to certain companies
- S.115JAA Tax credit in respect of tax paid on deemed income relating to certain companies
- S.115JB Special provision for payment of tax by certain companies
- S.115JC Special provisions for payment of tax by certain persons other than a company
- S.115JD Tax credit for alternate minimum tax
- S.115JE Application of other provisions of this Act
- S.115JEE Application of this Chapter to certain persons
- S.115JF Interpretation in this Chapter
- S.115JG Conversion of an Indian branch of foreign company into subsidiary Indian company
- S.115K [Omitted]
- S.115L [Omitted]
- S.115M [Omitted]
- S.115N [Omitted]
- S.115O Tax on distributed profits of domestic companies
- S.115P Interest payable for non-payment of tax by domestic companies
- S.115Q When company is deemed to be in default
- S.115QA Tax on distributed income to shareholders
- S.115QB Interest payable for non-payment of tax by company
- S.115QC When company is deemed to be assessee in default
- S.115R Tax on distributed income to unit holders
- S.115S Interest payable for non-payment of tax
- S.115T Unit Trust of India or Mutual Fund to be assessee in default
- S.115TA Tax on distributed income to investors
- S.115TB Interest payable for non-payment of tax
- S.115TC Securitisation trust to be assessee in default
- S.115U Tax on income in certain cases
- S.115UA Tax on income of unit holder and business trust
- S.115V Definitions
- S.115VA Computation of profits and gains from the business of operating qualifying ships
- S.115VB Operating ships
- S.115VC Qualifying company
- S.115VD Qualifying ship
- S.115VE Manner of computation of income under tonnage tax scheme
- S.115VF Tonnage income
- S.115VG Computation of tonnage income
- S.115VH Calculation in case of joint operation, etc
- S.115VJ Treatment of common costs
- S.115VK Depreciation
- S.115VL General exclusion of deduction and set-off, etc
- S.115VM Exclusion of loss
- S.115VN Chargeable gains from transfer of tonnage tax assets
- S.115VP Method and time of opting for tonnage tax scheme
- S.115VQ Period for which tonnage tax option to remain in force
- S.115VR Renewal of tonnage tax scheme
- S.115VS Prohibition to opt for tonnage tax scheme in certain cases
- S.115VT Transfer of profits to Tonnage Tax Reserve Account
- S.115VU Minimum training requirement for tonnage tax company
- S.115VV Limit for charter in of tonnage
- S.115VW Maintenance and audit of accounts
- S.115VX Determination of tonnage
- S.115VY Amalgamation
- S.115VZ Demerger
- S.115VZA Effect of temporarily ceasing to operate qualifying ships
- S.115W Definitions
- S.115WA Charge of fringe benefit tax
- S.115WB Fringe benefits
- S.115WC Value of fringe benefits
- S.115WD Return of fringe benefit
- S.115WE Assessment
- S.115WF Best judgment assessment
- S.115WG Fringe benefits escaping assessment
- S.115WH Issue of notice where fringe benefits have escaped assessment
- S.115WI Payment of fringe benefit tax
- S.115WJ Advance tax in respect of fringe benefits
- S.115WK Interest for default in furnishing return of fringe benefits
- S.115WKA Recovery of fringe benefit tax by the employer from the employee
- S.115WKB Deemed payment of tax by employee
- S.115WL Application of other provisions of this Act
- S.115WM Chapter XII-H not to apply after a certain date
- S.116 Income-tax authorities
- S.117 Appointment of income-tax authorities
- S.118 Control of income-tax authorities
- S.119 Instructions to subordinate authorities
- S.120 Jurisdiction of income-tax authorities
- S.121 [Omitted]
- S.121A [Omitted]
- S.122 [Omitted]
- S.123 [Omitted]
- S.124 Jurisdiction of Assessing Officers
- S.125 [Omitted]
- S.125A [Omitted]
- S.126 [Omitted]
- S.127 Power to transfer cases
- S.128 [Omitted]
- S.129 Change of incumbent of an office
- S.130 [Omitted]
- S.130A [Omitted]
- S.131 Power regarding discovery, production of evidence, etc
- S.132 Search and seizure
- S.132A Powers to requisition books of account, etc
- S.132B Application of seized or requisitioned assets
- S.133 Power to call for information
- S.133A Power of survey
- S.133B Power to collect certain information
- S.133C Power to call for information by prescribed income-tax authority
- S.134 Power to inspect registers of companies
- S.135 Power of [Principal Director General or Director General or Principal Director or Director], [Principal Chief Commissioner or Chief Commissioner or PrincipalCommissioner or Commissioner] and [Joint Commissioner]
- S.136 Proceedings before income-tax authorities to be judicial proceedings
- S.137 [Omitted]
- S.138 Disclosure of information respecting assessees
- S.139 Return of income
- S.139A Permanent account number
- S.139B Scheme for submission of returns through Tax Return Preparers
- S.139C Power of Board to dispense with furnishing documents, etc, with return
- S.139D Filing of return in electronic form
- S.140 Return by whom to be verified
- S.140A Self-assessment
- S.141 [Omitted]
- S.142 Enquiry before assessment
- S.142A Estimation of value of assets by Valuation Officer
- S.143 Assessment
- S.144 Best judgment assessment
- S.144A Power of Joint Commissioner to issue directions in certain cases
- S.144B [Omitted]
- S.144BA Reference to Principal Commissioner or Commissioner in certain cases
- S.144C Reference to Dispute Resolution Panel
- S.145 Method of accounting
- S.145A Method of accounting in certain cases
- S.146 [Omitted]
- S.147 Income escaping assessment
- S.148 Issue of notice where income has escaped assessment
- S.149 Time limit for notice
- S.150 Provision for cases where assessment is in pursuance of an order on appeal, etc
- S.151 Sanction for issue of notice
- S.152 Other provisions
- S.153 Time limit for completion of assessments and reassessments
- S.153A Assessment in case of search or requisition
- S.153B Time-limit for completion of assessment under section 153A
- S.153C Assessment of income of any other person
- S.153D Prior approval necessary for assessment in cases of search or requisition
- S.154 Rectification of mistake
- S.155 Other amendments
- S.156 Notice of demand
- S.157 Intimation of loss
- S.158 Intimation of assessment of firm
- S.158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- S.158B Definitions
- S.158BA Assessment of undisclosed income as a result of search
- S.158BB Computation of undisclosed income of the block period
- S.158BC Procedure for block assessment
- S.158BD Undisclosed income of any other person
- S.158BE Time limit for completion of block assessment
- S.158BF Certain interests and penalties not to be levied or imposed
- S.158BFA Levy of interest and penalty in certain cases
- S.158BG Authority competent to make the block assessment
- S.158BH Application of other provisions of this Act
- S.158BI Chapter not to apply after certain date
- S.159 Legal representatives
- S.160 Representative assessee
- S.161 Liability of representative assessee
- S.162 Right of representative assessee to recover tax paid
- S.163 Who may be regarded as agent
- S.164 Charge of tax where share of beneficiaries unknown
- S.164A Charge of tax in case of oral trust
- S.165 Case where part of trust income is chargeable
- S.166 Direct assessment or recovery not barred
- S.167 Remedies against property in cases of representative assessees
- S.167A Charge of tax in the case of a firm
- S.167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc
- S.167C Liability of partners of limited liability partnership in liquidation
- S.168 Executors
- S.169 Right of executor to recover tax paid
- S.170 Succession to business otherwise than on death
- S.171 Assessment after partition of a Hindu undivided family
- S.172 Shipping business of non-residents
- S.173 Recovery of tax in respect of non-resident from his assets
- S.174 Assessment of persons leaving India
- S.174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- S.175 Assessment of persons likely to transfer property to avoid tax
- S.176 Discontinued business
- S.177 Association dissolved or business discontinued
- S.178 Company in liquidation
- S.179 Liability of directors of private company in liquidation
- S.180 Royalties or copyright fees for literary or artistic work
- S.180A Consideration for know-how
- S.181 [Omitted]
- S.182 [Omitted]
- S.183 [Omitted]
- S.184 Assessment as a firm
- S.185 Assessment when section 184 not complied with
- S.186 [Omitted]
- S.187 Change in constitution of a firm
- S.188 Succession of one firm by another firm
- S.188A Joint and several liability of partners for tax payable by firm
- S.189 Firm dissolved or business discontinued
- S.189A Provisions applicable to past assessments of firms
- S.190 Deduction at source and advance payment
- S.191 Direct payment
- S.192 Salary
- S.193 Interest on securities
- S.194 Dividends
- S.194A Interest other than “Interest on securities”
- S.194B Winnings from lottery or crossword puzzle
- S.194BB Winnings from horse race
- S.194C Payments to contractors
- S.194D Insurance commission
- S.194DA Payment in respect of life insurance policy
- S.194E Payments to non-resident sportsmen or sports associations
- S.194EE Payments in respect of deposits under National Savings Scheme, etc
- S.194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
- S.194G Commission, etc, on sale of lottery tickets
- S.194H Commission or brokerage
- S.194J Fees for professional or technical services
- S.194K Income in respect of units
- S.194L Payment of compensation on acquisition of capital asset
- S.194LA Payment of compensation on acquisition of certain immovable property
- S.194LB Income by way of interest from infrastructure debt fund
- S.194LBA Certain income from units of a business trust
- S.194LC Income by way of interest from Indian company
- S.194LD Income by way of interest on certain bonds and Government securities
- S.195 Other sums
- S.195A Income payable “net of tax”
- S.196 Interest or dividend or other sums payable to Government,Reserve Bank or certain corporations
- S.196A Income in respect of units of non-residents
- S.196B Income from units
- S.196C Income from foreign currency bonds or shares of Indian company
- S.196D Income of Foreign Institutional Investors from securities
- S.197 Certificate for deduction at lower rate
- S.197A No deduction to be made in certain cases
- S.198 Tax deducted is income received
- S.199 Credit for tax deducted
- S.200 Duty of person deducting tax
- S.200A Processing of statements of tax deducted at source
- S.201 Consequences of failure to deduct or pay
- S.202 Deduction only one mode of recovery
- S.203 Certificate for tax deducted
- S.203A Tax deduction and collection account number
- S.203AA Furnishing of statement of tax deducted
- S.204 Meaning of “person responsible for paying”
- S.205 Bar against direct demand on assessee
- S.206 Persons deducting tax to furnish prescribed returns
- S.206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
- S.206AA Requirement to furnish Permanent Account Number
- S.206B [Omitted]
- S.206C Profits and gains from the business of trading in alcoholic liquor, forest produce, etc
- S.206CA Tax collection account number
- S.207 Liability for payment of advance tax
- S.208 Conditions of liability to pay advance tax
- S.209 Computation of advance tax
- S.209A [Omitted]
- S.210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
- S.211 Instalments of advance tax and due dates
- S.212 [Omitted]
- S.213 [Omitted]
- S.214 Interest payable by Government
- S.215 Interest payable by assessee
- S.216 Interest payable by assessee in case of under-estimate, etc
- S.217 Interest payable by assessee when no estimate made
- S.218 When assessee deemed to be in default
- S.219 Credit for advance tax
- S.220 When tax payable and when assessee deemed in default
- S.221 Penalty payable when tax in default
- S.222 Certificate to Tax Recovery Officer
- S.223 Tax Recovery Officer by whom recovery is to be effected
- S.224 Validity of certificate and cancellation or amendment thereof
- S.225 Stay of proceedings in pursuance of certificate andamendmentor cancellation thereof
- S.226 Other modes of recovery
- S.227 Recovery through State Government
- S.228 [Omitted]
- S.228A Recovery of tax in pursuance of agreements with foreign countries
- S.229 Recovery of penalties, fine, interest and other sums
- S.230 Tax clearance certificates
- S.230A [Omitted]
- S.231 [Omitted]
- S.232 Recovery by suit or under other law not affected
- S.233 [Omitted]
- S.234 [Omitted]
- S.234A Interest for defaults in furnishing return of income
- S.234B Interest for defaults in payment of advance tax
- S.234C Interest for deferment of advance tax
- S.234D Interest on excess refund
- S.234E Fee for default in furnishing statements
- S.235 [Omitted]
- S.236 Relief to company in respect of dividend paid out of past taxed profits
- S.236A Relief to certain charitable institutions or funds in respect of certain dividends
- S.237 Refunds
- S.238 Person entitled to claim refund in certain special cases
- S.239 Form of claim for refund and limitation
- S.240 Refund on appeal, etc
- S.241 [Omitted]
- S.242 Correctness of assessment not to be questioned
- S.243 Interest on delayed refunds
- S.244 Interest on refund where no claim is needed
- S.244A Interest on refunds
- S.245 Set off of refunds against tax remaining payable
- S.245A Definitions
- S.245B Income-tax Settlement Commission
- S.245BA Jurisdiction and powers of Settlement Commission
- S.245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
- S.245BC Power of Chairman to transfer cases from one Bench to another
- S.245BD Decision to be by majority
- S.245C Application for settlement of cases
- S.245D Procedure on receipt of an application under section 245C
- S.245DD Power of Settlement Commission to order provisional attachment to protect revenue
- S.245E Power of Settlement Commission to reopen completed proceedings
- S.245F Powers and procedure of Settlement Commission
- S.245G Inspection, etc, of reports
- S.245H Power of Settlement Commission to grant immunity from prosecution and penalty
- S.245HA Abatement of proceeding before Settlement Commission
- S.245HAA Credit for tax paid in case of abatement of proceedings
- S.245I Order of settlement to be conclusive
- S.245J Recovery of sums due under order of settlement
- S.245K Bar on subsequent application for settlement
- S.245L Proceedings before Settlement Commission to be judicial proceedings
- S.245M [Omitted]
- S.245N Definitions
- S.245O Authority for Advance Rulings
- S.245P Vacancies, etc, not to invalidate proceedings
- S.245Q Application for advance ruling
- S.245R Procedure on receipt of application
- S.245RR Appellate authority not to proceed in certain cases
- S.245S Applicability of advance ruling
- S.245T Advance ruling to be void in certain circumstances
- S.245U Powers of the Authority
- S.245V Procedure of Authority
- S.246 Appealable orders
- S.246A Appealable orders before Commissioner (Appeals)
- S.247 [Omitted]
- S.248 Appeal by a person denying liability to deduct tax in certain cases
- S.249 Form of appeal and limitation
- S.250 Procedure in appeal
- S.251 Powers of the [* * * *] [ [* * * *] Commissioner (Appeals)
- S.252 Appellate Tribunal
- S.253 Appeals to the Appellate Tribunal
- S.254 Orders of Appellate Tribunal
- S.255 Procedure of Appellate Tribunal
- S.256 [Omitted]
- S.257 Statement of case to Supreme Court in certain cases
- S.258 [Omitted]
- S.259 [Omitted]
- S.260 Effect to the decisions of Supreme Court and of the National Tax Tribunal
- S.260A Appeal to High Court
- S.260B Case before High Court to be heard by not less than two judges
- S.261 Appeal to Supreme Court
- S.262 Hearing before Supreme Court
- S.263 Revision of orders prejudicial to revenue
- S.264 Revision of other orders
- S.265 Tax to be paid notwithstanding reference, etc
- S.266 Execution for costs awarded by Supreme Court
- S.267 Amendment of assessment on appeal
- S.268 Exclusion of time taken for copy
- S.268A Filing of appeal or application for reference by income-tax authority
- S.269 Definition of “High Court”
- S.269A Definitions
- S.269AB Registration of certain transactions
- S.269B Competent authority
- S.269C Immovable property in respect of which proceedings for acquisition may be taken
- S.269D Preliminary notice
- S.269E Objections
- S.269F Hearing of objections
- S.269G Appeal against order for acquisition
- S.269H Appeal to High Court
- S.269I Vesting of property in Central Government
- S.269J Compensation
- S.269K Payment or deposit of compensation
- S.269L Assistance by Valuation Officers
- S.269M Powers of competent authority
- S.269N Rectification of mistakes
- S.269O Appearance by authorised representative or registered valuer
- S.269P Statement to be furnished in respect of transfers of immovable property
- S.269Q Chapter not to apply to transfers to relatives
- S.269R Properties liable for acquisition under this Chapter not to be acquired under other laws
- S.269RR Chapter not to apply where transfer of immovable property made after a certain date
- S.269S Chapter not to extend to State of Jammu and Kashmir
- S.269SS Mode of taking or accepting certain loans and deposits
- S.269T Mode of repayment of certain loans or deposits
- S.269TT Mode of repayment of Special Bearer Bonds, 1991
- S.269U Commencement of Chapter
- S.269UA Definitions
- S.269UB Appropriate authority
- S.269UC Restrictions on transfer of immovable property
- S.269UD Order by appropriate authority for purchase by Central Government of immovable property
- S.269UE Vesting of property in Central Government
- S.269UF Consideration for purchase of immovable property by Central Government
- S.269UG Payment or deposit of consideration
- S.269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration
- S.269UI Powers of the appropriate authority
- S.269UJ Rectification of mistakes
- S.269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
- S.269UL Restrictions on registration, etc, of documents in respect of transfer of immovable property
- S.269UM Immunity to transferor against claims of transferee for transfer
- S.269UN Order of appropriate authority to be final and conclusive
- S.269UO Chapter not to apply to certain transfers
- S.269UP Chapter not to apply where transfer of immovable property effected after certain date
- S.270 [Omitted]
- S.271 Failure to furnish returns, comply with notices, concealment of income, etc
- S.271A Failure to keep, maintain or retain books of account, documents, etc
- S.271AA Penalty for failure to keep and maintain information and document, etc, in respect of certain transactions
- S.271AAA Penalty where search has been initiated
- S.271AAB Penalty where search has been initiated
- S.271B Failure to get accounts audited
- S.271BA Penalty for failure to furnish report under section 92E
- S.271BB Failure to subscribe to the eligible issue of capital
- S.271C Penalty for failure to deduct tax at source
- S.271CA Penalty for failure to collect tax at source
- S.271D Penalty for failure to comply with the provisions of section 269SS
- S.271E Penalty for failure to comply with the provisions of section 269T
- S.271F Penalty for failure to furnish return of income
- S.271FA Penalty for failure to furnish statementof financial transaction or reportable account
- S.271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account
- S.271FB Penalty for failure to furnish return of fringe benefits
- S.271G Penalty for failure to furnish information or document under section 92D
- S.271H Penalty for failure to furnish statements, etc
- S.272 [Omitted]
- S.272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
- S.272AA Penalty for failure to comply with the provisions of section 133B
- S.272B Penalty for failure to comply with the provisions of section 139A
- S.272BB Penalty for failure to comply with the provisions of section 203A
- S.272BBB Penalty for failure to comply with the provisions of section 206CA
- S.273 False estimate of, or failure to pay, advance tax
- S.273A Power to reduce or waive penalty, etc, in certain cases
- S.273AA Power of Principal Commissioner or Commissioner to grant immunity from penalty
- S.273B Penalty not to be imposed in certain cases
- S.274 Procedure
- S.275 Bar of limitation for imposing penalties
- S.275A Contravention of order made under sub-section (3) of section 132
- S.275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
- S.276 Removal, concealment, transfer or delivery of property to thwart tax recovery
- S.276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
- S.276AA [Omitted]
- S.276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
- S.276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
- S.276BB Failure to pay the tax collected at source
- S.276C Wilful attempt to evade tax, etc
- S.276CCC Failure to furnish return of income in search cases
- S.276D Failure to produce accounts and documents
- S.276DD [Omitted]
- S.276E [Omitted]
- S.277 False statement in verification, etc
- S.277A Falsification of books of account or document, etc
- S.278 Abetment of false return, etc
- S.278A Punishment for second and subsequent offences
- S.278AA Punishment not to be imposed in certain cases
- S.278AB Power of [Principal Commissioner or Commissioner] to grant immunity from prosecution
- S.278B Offences by companies
- S.278C Offences by Hindu undivided families
- S.278D Presumption as to assets, books of account, etc, in certain cases
- S.278E Presumption as to culpable mental state
- S.279 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- S.279A Certain offences to be non-cognizable
- S.279B Proof of entries in records or documents
- S.280 Disclosure of particulars by public servants
- S.280A Special Courts
- S.280B Offences triable by Special Court
- S.280C Trial of offences as summons case
- S.280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
- S.280E Computation of advance deposit.
- S.280G Instalments of advance deposit.
- S.280H Estimate by depositor.
- S.280J Annuity deposit on the basis of self-assessment.
- S.280K Annuity deposit on the basis of provisional or regular assessment.
- S.280L Special provisions for the assessment year 1964-65.
- S.280M Recomputation of annuity deposit and adjustment of excess or deficiency.
- S.280N Refund of annuity deposit made by a firm assessed under clause (b ) of section 183 .
- S.280P Annuity deposit deductible in computing income under the head "Salaries" for purposes of section 192 .
- S.280Q Rounding off.
- S.280R Section
- S.280T 26 S. 280T. Section
- S.280U Special provisions for authors, playwrights, artists, musicians and actors.
- S.280V Special provisions relating to gratuity.
- S.280W Annuity Deposit Scheme.
- S.280X Liability to pay additional income-tax in certain cases.
- S.280Y Definitions.—
- S.280Z Tax credit certificates to certain equity shareholders.
- S.280ZA Tax credit certificates for shifting of industrial undertaking from urban area.
- S.280ZB Tax credit certificate to certain manufacturing companies in certain cases.
- S.280ZC Tax credit certificate in relation to exports.
- S.280ZD Tax credit certificates in relation to increased production of certain goods.
- S.280ZE Tax credit certificate scheme.
- S.281 Certain transfers to be void
- S.281A Effect of failure to furnish information in respect of properties heldbenami
- S.281B Provisional attachment to protect revenue in certain cases
- S.282 Service of notice generally
- S.282A Authentication of notices and other documents
- S.282B [Omitted]
- S.283 Service of notice when family is disrupted or firm, etc, is dissolved
- S.284 Service of notice in the case of discontinued business
- S.285 Submission of statement by a non-resident having liaison office
- S.285A [Omitted]
- S.285B Submission of statements by producers of cinematograph films
- S.285BA Obligation to furnish statement of financial transaction or reportable account
- S.286 [Omitted]
- S.287 Publication of information respecting assessees
- S.287A Appearance by registered valuer in certain matters
- S.288 Appearance by authorised representative
- S.288A Rounding off of income
- S.289 Receipt to be given
- S.290 Indemnity
- S.291 Power to tender immunity from prosecution
- S.292 Cognizance of offences
- S.292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
- S.292B Return of income, etc, not to be invalid on certain grounds
- S.292BB Notice deemed to be valid in certain circumstances
- S.292C Presumption as to assets, books of account, etc
- S.292CC Authorisation and assessment in case of search or requisition
- S.293 Bar of suits in civil courts
- S.293A Power to make exemption, etc, in relation to participation in the business of prospecting for, extraction, etc, of mineral oils
- S.293B Power of Central Government or Board to condone delays in obtaining approval
- S.293C Power to withdraw approval
- S.294 Act to have effect pending legislative provision for charge of tax
- S.294A Power to make exemption, etc, in relation to certain Union territories
- S.295 Power to make rules
- S.296 Rules and certain notifications to be placed before Parliament
- S.297 Repeals and savings
- S.298 Power to remove difficulties
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Jump to
-
Apportionment of income between spouses governed by Portuguese Civil Code, s. 5A
- departmental circular
- spouses governed by Portuguese Civil Code, apportionment of income between them
- still special povisions enacted for income under the head “Salaries”
- text of section 5A
- special provisions for persons governed by Portuguese Civil Law, departmental circular
- legislative supersession of judicial pronouncement(s)
- provisions of section 5A are operative retrospectively for and from assessment year 1963-64
- section 5A is constitutionally valid
- consequential amendments also made
- Assessment, s. 2(8)
-
Annual value how determined, s. 23
- legislative amendments by
- arrears of rent received during a subsequent year, not chargeable to tax
- benefit of section 23(2) is available only to an “individual”
- benefit of section 23(2) is available only to the owner and not to any one else
- determination of, section 23(1)
- building comprising one or more residential units, implication of
- comparison of the provisions of section 23 (operative upto 31-3-2002) and those of section 23 (operative from 1-4-2002)
- annual value of the property consisting of more than one house, section 23(4)
- concession for newly constructed residential units is not available to a self-occupied new residential unit
- conditions for attracting section 23(2) (operative up to 31-3-1987)
- cost of construction, whether a relevant or an irrelevant consideration.
- annual value, determination of
- exemption of income from one self-occupied house property, departmental circular
- existence of rent control legislation to be taken into consideration
- the Finance (No. 2) Act, 1967
- the Finance Act, 1968
- the Finance Act, 1978
- the Finance Act, 1982
- the Finance Act, 1986
- the Finance Act, 1992
- the Taxation Laws (Amendment) Act, 1975
- the Taxation Laws (Amendment) Act, 1984
- lessees-tenants incurring expenses on the construction of the leased floors of the house property, amounts so spent, not in the nature of advance by way of rent
- the Taxation Laws (Amendment) Act, 1970
- modification of provisions relating to determination of annual value for computation of income from house property, section 23, departmental circular
- more than one self-occupied dwelling houses
- municipal taxes to be allowed only on actual payment basis, proviso to section 23(1)
- municipal taxes, deduction for
- municipal valuation and annual value
- no addition possible with reference to notional interest on interest-free deposits
- object of section 23
- owner’s dwelling house, section 23(2)
- property might reasonably be expected to let
- provisions of section 23(2) are intra vires
- questions of fact
- questions of law
- rationalization of provisions relating to income from house property, departmental circular
- no escape from taxation if property is not let out
- liberalisation of the “tax holiday” for newly constructed residential units and raising of the monetary limit of deduction in respect of self-occupied house property, sections 23(1) and (2), departmental circular
- a question of law
- modifications relating to house property income, departmental circular
- concession for newly constructed residential units, section 23(1), second proviso
- the Finance Act, 2001
- actual rent realised, how far decisive
-
Agricultural income, s. 2(1A)
- burden of proof
- annuity, types of agricultural income
- any income derived from such land, s. 2(1A)(b), by agriculture
- apportionment of income from the manufacture of coffee
- apportionment of income from the manufacture of rubber
- apportionment of income of sugar mill, cotton mill, etc.
- basic operations carried out by the lessee, subsequent operations and selling by the lessor-owner
- by the performance of any process ordinarily employed to render the produce fit to be taken to the market
- capital gains from agricultural land
- casuarina plantations, types of agricultural income
- compensation, types of agricultural income
- constitutional definition of ‘agricultural income’
- construction of the term ‘agricultural income’ in constitutional entries
- deductions to be allowed for computing income from sale of tea grown and manufactured
- definition of agricultural income, departmental circular, 97
- departmental circulars, 97, 98, 132
- deposits in connection with litigation regarding agricultural land, types of agricultural income
- dharat, types of agricultural income
- curing, defined
- dairy, types of agricultural income
- dividends paid out of agricultural income
- enactment of the Explanation below section 2(1A) is within competency of Parliament
- exactions from tenants on renewal of lease, types of agricultural income, types of agricultural income
- abwabs, types of agricultural income
- agricultural Income-tax Officer bound by the Central Income-tax assessment
- agricultural Income-tax Officer bound even by the computation of agricultural income made under the 1961 Act and 1962 Rules
- agriculture, meaning of
- allowance in lieu of continuing thikadari lease, types of agricultural income
- aloe fibre manufacture, types of agricultural income
- commission for selling agricultural produce, types of agricultural income
- assessed to land revenue in India
- agricultural income, manufacture and sale of tea, whether agricultural produce, section 2(1) of the Income-tax Act, clarification regarding, departmental circular
- Annual value, s. 2(2)
-
Assessment, s. 143 (Contd.)
- notoriety no basis
- object of section 143
- Assessing Officer not to follow ultra vires circulars
- legislative amendments-66
- small error in the notice
- correctness of the return
- casual receipt
- cash credits
- service of 143(2) notice
- court not to control the mode and manner of assessment
- finding on material partly relevant and partly irrelevant bad
- Assessing Officer not to refuse complying with the directions of the appellate authorities
- Assessing Officer solely to be guided by the provisions of law
- assessment after hearing evidence, etc.-8538
- assessment against a company in liquidation is possible
- assessment bad if there is violation of natural justice
- assessment based on mere conjecture is bad
- assessment, conception of
- assessment in a different status, when possible
- assessment not dependent on refund
- assessment not possible without disposal of the registration application (upto assessment year 1992-93)
- assessment of income & the tax payable
- assessment to be based on material
- assessment on the basis of an invalid or non est return is ab initio void
- assessment order must be signed
- assessment orders, supply of copies to the assessee with the demand notice, departmental circulars
- assessment proceedings, no leave necessary
- assessment under section 143(3), remedy of the assessee
- assessment under section 143(3) upheld even though a notice under section 148 was wrongly issued
- assessment under the pre-1989 section 143(1), remedy of the assessee
- assessment was different from intimation
- assessment when arbitrary
- assessment when not be framed
- benami (prior to Act 45 of 1988)
- ‘benign assessment procedure’ for assessees engaged in diamond manufacturing and/or trading-13
- between 1-4-1989 and 31-3-1998, an intimation must follow adjustments even though no tax, etc., was found due
- bias-94
- board’s anxiety for completion of maximum number of small assessments under summary assessment scheme
- burden of proof and onus-40
- ‘burden of proof’ and ‘onus of proof’, distinction
- but hearing essential before an adverse order is passed
- but in making the fresh assessment after appeal, the Assessing Officer cannot introduce new sources of income
- but no certiorari even if materials are not indicated in the order
- can a notice under section 143(2) be waived?
- assessment under section 143(3) made on the basis of statement of the assessee/assessee’s partner
- assessment proceedings stayed
- books of account and entries therein, evidentiary value
- CBDT issues instruction on receipt/revenue audit objections, departmental circular-11
- Centralised Processing of Returns, departmental circular, 8366
- Centralised Processing of Returns Scheme, 2011-22
- findings by a criminal court
- Centralised Processing of Returns Scheme, 2011, certain provisions relating to processing of returns not applicable, notification-76
- challenge on the ground of mala fides
- charge of additional income-tax on excess income arising out of adjustments made under the first proviso to section 143(1)(a), section 143(1A) (operative between 1-4-1989 and 31-5-1999)
- charging of interest, leave not necessary
- Citizens’ Charter-68
- clarification regarding processing of ITR-1 and ITR-2 returns, credit for tax deducted at source for assessment year 2009-10, departmental circular
- combined notice
- commencement of proceedings for scrutiny and completion of a scrutiny assessment [sub-sections (2) and (3) of section 143], departmental circular
- comparative study of section 143(1)(a) (operative between 1-4-1989 and 31-5-1999) and section 143(1) (operative from 1-6-1999)
- comprehensive sense
- compulsory manual selection of cases for scrutiny during the Financial Year 2014-15, regarding, departmental circular-20
- compulsory scrutiny of returns involving refund of Rs. 5 lakhs or above, problem in selection, departmental circular
- concept of natural justice, change in recent years
- consequential increase or reduction in additional income-tax
- contrary need not be proved
- correction of arithmetical mistakes and adjustment of incorrect claim under sub-section (1) of section 143 through Centralized Processing of Returns, departmental circular
- court not to take away requirement of principles of natural justice
- credibility of tape-recorded conversation
- debatable issue when not be subject matter
- deemed intimation
- default in compliance of a 143(2) notice, consequences of
- departmental circulars, etc.-05, 8445-49, 8583-88, 8592-8624
- determination of the tax payable within the period of limitation needed in writing, not necessarily in the assessment order itself
- direct appeal against prima facie adjustments, departmental circular
- discontinuance of assessment of income on limited issues under section 143, departmental circular
- distinction between violation of the principles of natural justice and a violation of a facet of such a principle
- duty of AO to enforce attendance of witnesses
- duty of the assessee to substantiate the return
- effect of a regular assessment under section 143(3) on an intimation under section 143(1)(a)
- emerging principles in relation to ‘notice’
- estoppel and waiver, distinction
- estoppel, ingredients of
- even a void order remains effective until so declared on challenge
- even an order under section 143(1)(a) is amenable to revision under section 263
- every quasi-judicial order must be a speaking order
- evidence collected in penalty proceedings, how far relevant
- evidentiary value of an unregistered document which is compulsorily registrable
- exemption cannot be brought under tax
- explanation, how to be dealt with?
- express exclusion does not, but implied exclusion does, present difficulty
- extending the period of limitation for the service of notice under sub-section (2) of section 143 of the Income-tax Act, departmental circular
- extent and ambit of the prima facie adjustments to be made under the first proviso to section 143(1)(a)
- extracts from other’s accounts
- fair determination necessary
- for and from assessment year 1989-90, refund must be granted at the intimation stage, 8450
- framing of scrutiny assessments in cases of fish farmers involved in running inland fresh water fish tanks, regarding, departmental circular-22
- fresh assessment according to the direction of the appellate authority, retrospective amendment of the law to be given effect to
- friendlier tax scrutiny norms soon, news item from Economic Times
- furnishing of a revised return after the issue or service of an intimation, etc., under section 143(1)
- further guidelines for scrutiny of assessments
- general principles, 8409-25
- giving of appeal effect cannot be refused merely due to pendency of rectification application
- go-by given (w.e.f. 1-6-1999) to the power of making prima facie adjustments and consequent levy of additional income-tax
- grant of certified copy
- guidelines for scrutiny cases
- hearing notice to specify particular time for attendance
- nature of power under section 143(1)(a)
- hearing of cases by Income-tax Officers, time for attendance, specification of, regarding, departmental circular
- identification of unserved intimations under section 143(1) of the Income-tax Act for cases processed prior to 31-3-2010, regarding, departmental circular-18
- illustrative cases wherein assessment held not valid
- illustrative cases wherein assessment held valid
- impact of a wrong assessment
- implied exclusion to be inferred in exceptionally rare cases
- in set aside cases, scope of jurisdiction of the AO cannot be extended even by directions under section 144A
- inclusion of an amount on provisional basis in the total income not possible
- indian nationals having income arising in Pakistan, difficulties faced in assessment proceedings, departmental circular
- initial onus
- insertion of sub-section (1A) in section 143 by the Amending Act, 1989, to provide for charge of additional tax where returned income is increased as a result of adjustment made under section 143(1)(a), departmental circular
- instructions regarding revision of Instruction No. 8/2001 on restructuring of Internal Audit System, departmental circular-8606
- interpretation of section 43B of the Income-tax Act, 1961, clarification, regarding, departmental circular
- intimation also sufficient for consequential variation in tax payable by a partner-assessee, etc., section 143(1)(c) (operative between 1-4-1989 and 31-5-1999)
- intimation also sufficient for consequential variation in tax payable, section 143(1)(b) (operative between 1-4-1989 and 31-5-1999)
- intimation with a limited scope, consequent upon doing away with prima facie adjustments, introduced (w.e.f. 1-6-1999), new section 143(1)
- investigation of offences punishable under Act 45 of 1988 by Delhi Special Police Establishment
- irregularity and nullity, distinction between
- issuance of notice under section 143(2) not to validate an invalid return
- issuance of the intimation was not compulsory (upto 31-3-1998) in every case
- issue of a revised intimation of refund to the assessee, departmental circular
- issue of notice under section 143(2)
- judicial obstinacy may, in a given case, be treated as a form of ‘bias’
- jurisdiction to issue notice under section 143(2)
- justice should not only be done but seen to be done
- legislature may exclude application of the rules of natural justice
- levy of additional tax
- loose-leaf account books are of lesser evidentiary value
- machinery section
- mala fide orders are liable to be quashed
- management of scrutiny workload, departmental circular-12
- material or evidence, what it is?
- matter remanded to the Tribunal
- miscellaneous-92
- modification in the procedure for assessment, departmental circular
- modification of the provisions relating to levy of additional income-tax, departmental circular
- moulding of the basic principles of natural justice to suit peculiar situations
- nationalisation of commercial banks, income-tax assessments and payment of tax liability, departmental circular
- natural justice in English system of jurisprudence
- natural justice infirmity may be cured by the appellate authority
- nature of an order, ascertainment of
- nature of assessment proceedings
- necessity for passing a speaking order
- necessity for serving a copy of the assessment order
- new guidelines for scrutiny cases
- new procedure for making regular assessments, departmental circular-49
- newly substituted section 143(1), doing away with prima facie adjustments and consequent discontinuance of levy of additional income-tax, is effective from 1-6-1999 irrespective of the assessment year involved
- no 143(2) notice possible, if no return furnished
- no assessment order but intimation of tax payable was sufficient under the new scheme, section 143(1)(a) (operative between 1-4-1989 and 31-5-1999)
- no disallowance possible under the first proviso to section 143(1)(a) for inadequacy of evidence
- no estoppel against court’s error
- no estoppel against law
- no invoking off principles of natural justice in the making of law
- no jurisdiction to issue notice under section 143(2)
- no need to issue notice before sending intimation under section 143(1)(a)
- no presumption of bad faith
- no reference possible
- no scrutiny assessments in certain cases
- no writ possible to quash notice under section 143(2)
- non-signing of assessment form IT 30, whether invalidates the assessment order?
- not a suit or proceeding in a civil court
- notice on remand from the first appellate authority, nature of the proceedings
- notice under section 143(2) possible even after issuance of an intimation under section 143(1)(a)(i)
- notice under section 143(2) rectified subsequently, rectification relates back to the date of the original notice
- notice u/ss. 143(2) and 142(1), difference between
- objections raised against notice under section 143(2) must be decided by a speaking order
- one who decides must hear
- opportunity given must be reasonable
- opportunity is needed unless specifically excluded
- opportunity to produce evidence in rebuttal
- opportunity to substantiate the return filed-44
- order cannot be supplemented by fresh reasons
- orders inherently infirm and void
- penalty proceedings
- period of limitation for sending intimation, 8396
- personal hearing is not necessarily an incident of natural justice
- place of assessment
- plurality of assessment orders for the same year not possible
- post-decisional opportunity of hearing not to subserve the rules of natural justice
- power of rectifying an intimation under section 143(1)(a) could not be exercised after issuance of a notice under section 143(2), 8432
- power to make prima facie adjustments was coterminous with the power of rectification
- power under section 143(1)(a) could not be exercised after issuance of a notice under section 143(2), 8432
- practice of making post-haste assessments shortly before expiry of period of limitation on the ground of shortage of time, deprecated
- pre-1989 provisions of section 143 were, upto 31-5-1999, to govern assessments for assessment year 1988-89 or any earlier year
- presumption as to the regularity of official records
- prima facie adjustments made under section 143(1)(a), scope of section 154, clarification, regarding, departmental circular
- prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B of the Income-tax Act, 1961, nature of evidence to be enclosed with the returns in support of actual payment, wherever required, departmental circular
- prima facie case, connotation of
- principles of natural justice apply even to administrative function
- principles of natural justice to be excluded in certain cases
- principles of res judicata may have application in case of writ decisions
- notice under section 143(2), mandatory
- private sources of information or private enquiries
- procedural irregularity not to defeat substantive right
- procedural irregularity, when can be cured
- procedural law, mandatory and directory, observance of
- procedure and criteria for selection of scrutiny cases under compulsory manual during the financial-year 2013-14, regdarding, departmental circular-19
- procedure for assessment under section 143(3)
- procedure for selection of cases for “scrutiny” for corporate assessees, departmental circular-24
- procedure for selection of cases for “scrutiny” for non-corporate assessees, departmental circular-23
- procedure of assessment under section 143(3)
- processing of returns for assessment year 2007-08, steps to clear the backlog, departmental circular-14, 8614-15
- processing of returns for assessment year 2008-09, steps to clear the backlog, departmental circular
- processing of returns of assessment year 2009-10, steps to clear backlog, departmental circular-16
- processing of returns of assessment year 2010-11, steps to clear backlog, departmental circular
- processing of revised returns under the new procedure for assessment, departmental circular
- profits do not depend wholly on the amount of capital invested
- protective assessment
- providing for assessment of income on limited issues under section 143, departmental circular
- providing for issue of refund in assessment under sub-section (3) of section 143, departmental circular
- provisions for enlarging the scope of the revisional jurisdiction of Commissioner of Income-tax, departmental circular
- provisions of section 143(1A) and section 271(1)(c), pari materia in nature
- public documents, what they consist of?
- purpose of assessment proceedings
- quashing an order for failure of natural justice ordinarily leaves the proceedings open
- quasi-judicial authorities must observe rules of natural justice
- quasi-judicial authority’s discretion not to be influenced by dictation of others
- quasi-judicial functions not to be controlled by the Board
- quasi-judicial powers, how to be exercised?
- seized documents, evidentiary value
- rationalisation of time-limits for issue of refunds, re-assessment, rectification and re-opening of assessments, departmental circular
- reasonableness or otherwise of an opportunity is a question of law
- reassessment proceedings not barred even where an intimation had been issued on a wrong footing and no notice under section 143(2) had been issued
- recasting of section 143
- recommendation of the Assessing Officer for withdrawal of approval to the Central Government, departmental circular
- recovery proceedings, leave necessary
- regular assessment proceedings not to be influenced by proceedings under the then section 132(5)
- remedy against an intimation under section 143(1) (operative from 1-6-1999)
- remedy against an intimation under section 143(1B)
- remedy against an intimation under the then section 143(1) (operative between 1-4-1989 and 31-5-1999)
- removal of difficulties and anomalies relating to the new assessment procedure, departmental circular
- report of administrative commissions
- requirement about recording of reasons by a quasi-judicial authority
- requirement of passing an assessment order in all cases dispensed with [sub-section (1) of section 143], departmental circular
- requirement of ‘reason to believe’ cannot be read into section 143(2)
- requisites for completion of assessment under section 143(3)
- res judicata
- result of non-compliance of the rules of natural justice
- retrospective amendment of law effected after filing of the return could not attract the levy of additional income-tax under section 143(1A)
- return filed for one year, no assessment possible for another year
- revenue proceedings
- right to cross-examine
- right to notice, how it flows
- right to obtain certified copy of assessment order or other document, etc.
- even for rejecting a loss return, the assessee must be given an opportunity of being heard
- rules of evidence not to govern
- rules of natural justice have no application to exercise of legislative function
- scheme of assessment
- scope of enquiry in cases selected for scrutiny during the Financial Year 2014-2015 on basis of AIR/CIB/26AS mis-match, regarding, departmental circular-21
- scope of jurisdiction under section 143(1)(a)
- scope of operation of the new assessment procedure, departmental circular
- scope of prima facie disallowances under section 143(1)(a) of the Income-tax Act, 1961, regarding, departmental circular-05
- scrutiny norms replaced
- scrutiny of FBT returns, departmental circular
- section 143 as it stood upto 31-3-1989
- section 143(1) as it stood between 1-4-1989 and 31-5-1999
- section 143(1) provisions (upto assessment year 1988-89), old and new
- section 143(1)(a) vis-a-vis section 154
- section 143(1A) as it stood between 1-4-1989 and 31-5-1999
- section 143(1A) was operative between 1-4-1989 and 31-5-1999
- section 143(1B) as it stood between 1-4-1989 and 31-5-1999
- section 143(1B) was operative between 1-4-1989 and 31-5-1999
- section 143(2) provisions
- section 143(3) (operative for and from assessment year 1989-90)
- section 143(3) (operative upto assessment year 1988-89)-49
- section 446(1), how to be construed?
- set aside assessments, re-doing of
- sham transaction
- simplification of procedure of processing of return under sub-section (1) of section 143 and doing away with prima facie adjustment, departmental circular
- special provisions enacted in cases where returns of income are required to be furnished under section 139(4C)
- specifying the effective date of applicatiion of the new assessment procedure, departmental circular
- statement recorded under section 131 cannot be used without giving opportunity of rebuttal
- streamlining procedure for scrutiny of income-tax returns, press release-17
- subsequent report cannot form the basis of an earlier assessment
- sufficiency of evidence, whether question of fact or of law
- summary assessment scheme (between 1-4-1971 and 31-3-1989), steps taken for accelerating the pace of assessments, departmental circular
- Supreme Court’s dictum
- tax calculation, how made
- Taxpayers’ Charter
- text of section 143
- The Benami Transactions (Prohibition) Act, 1988
- the cases of certain assessees owning power looms not to be selected for scrutiny assessment, regarding, departmental circular
- the new scheme of assessment (new section 143), departmental circular
- the word takes colour from the context
- time-barred assessment
- time-limit for completion of assessment
- types of assessments
- types of assessments to be completed under section 143(1) (operative between 1-4-1971 and 31-3-1989) and procedure to be followed by income-tax authorities
- underlying purpose of the exercise of powers under sections 143(2) and 143(3)
- assessee’s right to inspect the record and all relevant documents
- judicial review
- ungenuine or sham deeds are of no evidentiary value
- validation of an invalid assessment by the legislature possible
- value of an affidavit
- value of audit report when books were destroyed, etc
- value of the probate
- wealth-tax assessment(s), how far binding in income-tax assessment(s)
- when AO must himself collect materials
- when it assumes importance
- when leave of court is necessary
- whether any appeal is provided against an adjustment made under the proviso to section 143(1)(a) or the levy of additional income-tax under section 143(1A), departmental circular
- whether in a case picked up for scrutiny an intimation or refund under section 143(1)(a) should be issued before completion of assessment under section 143(3), departmental circular
- whether notice under section 143(2) can be issued or a regular assessment in pursuance of such notice can take place for an assessment year covered by the ‘block period’?
- which law to apply for determining the question of adjustment under section 143(1)(a)
- which rule of natural justice applies depends on the facts and circumstances
- who can apply for certified copies?
- with effect from 1-4-1998, an intimation must follow even though neither any adjustment made nor tax or interest is found due
- ‘without prejudice’, meaning of
- writ, 8538
- writ before the Supreme Court
- wrong reference to a section does not per se vitiate an order
- [Also see, “Assessment after partition of a Hindu undivided family, s. 171”, “Assessment in case of search or requisition, s. 153A”, “Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose, s. 174A”, “Assessment of persons leaving India, s. 174”, “Assessment of persons likely to transfer property to avoid tax, s. 175”, “Assessment of undisclosed income as a result of search, s. 158BA”, “Best judgment assessment, s. 144”, “Direct assessment or recovery not barred, s. 166”, “Enquiry before assessment, s. 142”, “Income escaping assessment, s. 147”, “Intimation of assessment of firm, s. 158”, “Issue of notice where income has escaped assessment, s. 148”, “Prior approval necessary for assessment in cases of search or requisition, s. 153D”, “Provision for cases where assessment is in pursuance of an order on appeal, etc., s. 150”, “Provisional assessment for refund, omitted s. 141A”, “Provisional assessment, omitted s. 141”, “Reopening of assessment at the instance of the assessee, omitted s. 146”, “Self-assessment, s. 140A”, “Time-limit for completion of assessment under section 153A, s. 153B”, “Time limit for completion of assessments and reassessments, s. 153”]
- stage of furnishing of proof, when reached
- natural justice-88
- hearing
- proceedings against a company in liquidation
- exempted income
- burden of proof, implication of
- remand
- promissory estoppel-79
- scope of the legal fiction enacted in section 143(1)(a)(i)
- partly bad assessments
- section 143(3) (operative from 1-6-2002)
- quasi judicial
- past history
- notification u/s. 143(1B)-76
- constitutionality
- between 1-4-1989 and 31-5-1999, no deemed intimation
- non-specification of the section does not mar the order
- evidence, how to be judged?
- assessment based on pure guess is bad
- fresh notice under section 143(2) if a revised return is filed
- materials to be indicated in the assessment order
- photostat copies
- questions of fact
- questions of law, 8402, 8444, 8536
- raising of demand for payment of advance tax
- Approbate and reprobate, doctrine of
- Approved gratuity fund, s. 2(5)
- Approved research association
- Approved superannuation fund, s. 2(6)
- Amount received by an individual as a loan, either in lump sum or in instalment, in a transaction or reverse mortgage referred to in section 47(xvi), exemption in respect of, s. 10(43) (w.e.f. 1-4-2008)
- Arrears salary
- Approved venture capital company
-
Adventure in the nature of trade, etc. (s. 28)
- phraseology
- land
- a matter of fact and circumstances
- adventure in the nature of trade, principles regarding
- company’s powers cannot determine the nature of a transaction
- construction of the building, held to be a business venture
- conversion of a capital asset into stock-in-trade
- “dividend-stripping” transactions
- foreign leading cases
- guiding principles
- illustrations about purchase, etc., of land, whether constitutes an adventure in the nature of trade?
- illustrations, these were held to be adventures in the nature of trade, 2246
- these were held to be not adventures in the nature of trade, 2247
- intention to resell
- isolated transaction, when may amount to an adventure in the nature of trade
- judicial observations
- mixed question of law and fact
- motive, guiding principles
- not easy to discern
- onus
- other considerations
- other Indian cases
- presumptions, which may help
- pride of possession, inference that no element of trade is involved
- profits of adventure, when assessable ?
- investment profits
- Annual value of any one palace, exemption in respect of, s. 10(19A) (w.r.e.f. 28-12-1971)
- Agricultural income
- Act of purchase
- Absolute dedication
- Absolute trusts
- Absorbing depreciation allowance
- Accumulated income, etc., when liable to be taxed, s. 11(1B), (3) & (3A)
- Accumulated repairs
- Accumulation or setting apart of the trust income, section 11(2)
- Acquiring the property
- Acquisition of patent rights or copyrights
- Additional depreciation, s. 32(1)(iia)
-
Additional depreciation, s. 32(1)(iia) (Contd.)
- assessee to furnish a report in Form No. 3AA
- extent of the additional depreciation
- installed capacity, defined
- new industrial undertaking, defined
- requisite conditions for allowance of additional depreciation
- [Also see, “Depreciable assets (s. 32)”, “Depreciation allowance (for and from assessment year 1988-89) (s. 32)”, “Depreciation allowance (up to assessment year 1987-88) (s. 32)”, “Depreciation, general (s. 32)”, “Depreciation, s. 32”, “Requisite conditions for depreciation (s. 32)”, “Terminal allowance, sections 32(1)(iii) & 32(1A)(ii) (up to assessment year 1987-88) (s. 32)”, “Terminal allowance, section 32(1)(iii) (for and from assessment year 1998-99) (s. 32)”, “Unabsorbed depreciation, section 32(2) (operative between assessment years 1997-98 to 2001-02) (s. 32)”, “Unabsorbed depreciation, section 32(2) (operative for and from assessment year 2002-03)”, “Unabsorbed depreciation, section 32(2) (operative upto and including assessment year 1996-97)”]
- Additional Emoluments (Compulsory Deposit) Act, 1974
- Additional expenditure
- Advance of salary
- Anonymous donation
- Any distribution entailing release, etc., s. 2(22(a)
- Acquittal of the accused
-
Adventure in the nature of trade, etc. (s. 28) (Contd.)
- profits of hire-purchase transaction
- questions of law
- supplementary work on or in connection with the property realised, guiding principles
- the circumstances that were responsible for the realisation, guiding principles
- the frequency or number of similar transactions by the same person, guiding principles
- the length of the period of ownership, guiding principles
- the subject-matter of the realisation, guiding principles
- time of accrual of profits in case of sale of land
- transactions in bullion
- transactions in shares
- where the purchased commodity undergoes alteration and then sold
- where the transaction relates to business, presumption
- [Also see, “Business activity, scope of (s. 28)”, “Business, etc. (s. 28)”, “Profits and gains of business or profession, s. 28”, “Tax on business profits (s. 28)”]
- Adverse possession
- Advocate-General of a State
- Agency, termination or variation of
- Agent
-
Agricultural development allowance, omitted s. 35C
- agricultural development allowance (for assessment years 1968-69 to 1984-85)
- departmental circular
- allowability of expenditure incurred by sugar factories in case of development programmes, effect of withdrawal of agricultural development allowance under section 35C of the Income-tax Act, 1961, by the Finance Act, 1984, departmental circular
- approved association or bodies
- available to agro-based, and not to agro industries
- effect of the withdrawal
- eligible assessees
- F.No. 1(234)/68-TPL, Circular No. 6-P (LXXVI-66) of 1968, dated 6th July, 1968
- introduction by the Finance Act, 1968
- legislative amendments by
- the Direct Tax Laws (Amendment) Act, 1987
- the Finance Act, 1983
- the Taxation Laws (Amendment) Act, 1975
- prescribed authority
- prescribed services, etc.
- qualifying expenditure
- relevant rule
- remand to the AO
- requisite conditions
- Agricultural Development Allowance
- the Finance Act, 1984
- Agreement, interpretation of
- Agricultural development allowance, omitted s. 35C (Contd.)
- Agricultural extension project, expenditure on
- Agro based industries
- Alienation
- Allowable expenses
-
Allowance for development rebate, conditions for (s. 34)
- adequacy of the reserve created, departmental circular
- allowance of development rebate in cases where the development rebate reserve created is in excess of the statutory percentage, instructions regarding, departmental circular
- allowance of development rebate, clarification regarding, departmental circular
- creation of reserve under section 34(3)(a) of the Income-tax Act, clarification regarding, departmental circular
- circumstances providing exceptions to the rule of withdrawal
- creating a bigger than requisite reserve
- debit to profit and loss account essential, Board’s instructions about
- departmental circulars-88
- destruction does not involve transfer
- development rebate reserve amount should be available for use in the business of the assessee for a period of eight years
- development rebate reserve to be separate and distinct
- development rebate reserve, utilisation for distribution by way of dividend, section 34 of the Income-tax Act, 1961, departmental circular
- genuine deficiencies to be condoned if supplementary reserve is created in the year when assessment is framed
- illustrations, asset held not to have been sold or otherwise transferred
- asset held sold or otherwise transferred
- insufficiency of profits, postponement of reserve-creation and development-rebate-claim to a profit-earning year, whether possible?
- partner bringing in or taking out an asset into or from the firm, whether sale?
- period of keeping the development rebate reserve created under the 1922 Act
- point of time by which the requisite reserve to be created
- prescribed particulars to be furnished
- remand to High Court
- questions of law
- provisions including those for withdrawal are not ultra vires
- creation of development rebate reserve
- creation of reserve in excess of book-profit
- creation of the reserve essential for the development rebate allowance
-
Allowance for development rebate, conditions for (s. 34) (Contd.)
- reserve created for a lesser amount, effect
- reserve required to be created in respect of claim for Development Rebate, Circular No. 259, dated 11-7-1979, Supreme Court’s decision in the case of Shri Shubhlaxmi Mills Limited v. Additional Commissioner of Income-tax (177 ITR 193), departmental circular
- reserve
- sale, etc., entails withdrawal only where it is voluntary
- sold or otherwise transferred, implication of
- utilisation must be by the same assessee
- where a reserve need not be created
- whether books of account necessary
- withdrawal of the allowed development rebate
- [Also see, “Conditions for depreciation allowance and development rebate, s. 34”, “Depreciation allowance, conditions for (s. 34)”]
- Allowance for vacancy, section 24(1)(ix)
- Allowance, if any, when rights come to an end, section 35A(2)
-
Allowance in respect of business premises (s. 30)
- accumulated repairs
- allowable expenses
- clarificatory amendments in respect of deduction of cost of repairs and current repairs, departmental circular
- corresponding provisions
- expenditure held allowable, illustrations
- expenditure not allowable, illustrations
- for and from assessment year 2004-05, repairs and current repairs not to include any expenditure in the nature of capital expenditure
- land revenue, local rates or municipal taxes, scope of
- legislative amendment by the Finance Act, 2003
- municipal tax and building tax, distinction
- part of business closed due to circumstances beyond control, rent payable due to pre-existing obligation, allowable
- rent and premium, difference
- share of profit as rent
- [Also see, “Rent, rates, taxes, repairs and insurance for buildings, s. 30”]
- repair and reconstruction, distinction between
- repairs
- change in law
- capital expenditure undertaken to make the rented premises suitable for the business
-
Allowance in respect of machinery, etc. (s. 31)
- capital expenditure, whether deductible
- current repairs, what it means?
- each case to depend upon its own facts and circumstances
- even if “repairs” or “current repairs” are held not allowable under section 30 or 31, section 37(1) may have application
- expenditure must have been incurred while the business was being carried on
- expenses in respect of machinery, plant or furniture
- for and from assessment year 2004-05, current repairs not to include any expenditure in the nature of capital expenditure
- insurance premium in respect of machinery, etc
- machinery, etc., partly used for business, etc
-
Allowance in respect of machinery, etc. (s. 31) (Contd.)
- question of fact
- remand to High Court
- renewal may be either repair or reconstruction
- “repairs” and “current repairs”, distinction
- replacement of old parts of machinery, etc
- used for the purposes of the business or profession
- [Also see, “Repairs and insurance of machinery, plant and furniture, s. 31”]
- true test
- questions of law
- Amalgamated company
- Amalgamated company to get the benefit, section 33(3)
-
Amalgamation
- amortisation of certain preliminary expenses, s. 35D [see, separate heading]
- amortisation of expenditure in case of amalgamation or demerger, s. 35DD [see, separate heading]
- depreciation allowance (for and from assessment year 1988-89) (s. 32) [see, separate heading]
- expenditure for obtaining licence to operate telecommunication services, s. 35ABB [see, separate heading]
- expenditure on acquisition of patent rights or copyrights, s. 35A [see, separate heading]
- expenditure on know-how, s. 35AB [see, separate heading]
- expenditure on scientific research, s. 35 [see, separate heading]
- investment allowance, s. 32A [see, separate heading]
- special provision in respect of newly established undertakings in free trade zone, etc., s. 10A [see, separate heading]
- special provisions in respect of newly established hundred per cent export-oriented undertakings, s. 10B [see, separate heading]
- transactions not regarded as transfer, s. 47 [see, separate heading]
- special provision for deductions in the case of business for prospecting, etc., for mineral oil, s. 42 [see, separate heading]
- deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings, s. 80-IB [see, separate heading]
- deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc., s. 80-IA [see, separate heading]
- provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc., s. 72A [see, separate heading]
- provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases, s. 72AA [see, separate heading]
- written down value, s. 43(6) [see, separate heading]
- Amalgamation, nature of
- Amenity to certain employees
- Amortisable expenditure
-
Amortisation of certain preliminary expenses, s. 35D
- amortisation of preliminary expenses, departmental circular
- amortisation, how to be allowed?
- meaning of
- approved concerns, section 35D(2)(a)
- approved organisation under section 35D(2)(a)
- capital employed in the business of the company, meaning of
- ceiling of claimable expenditure
- conditions of both sub-sections (1) and (2) of section 35D must be satisfied
- deduction under section 35D held entitled
- deduction under section 35D held not entitled
- extending the provision of section 35D relating to amortization of preliminary expenses to all undertakings, departmental circular
- additional expenditure claimable for amortisation by company-assessees
-
Amortisation of certain preliminary expenses, s. 35D (Contd.)
- introduction by the Taxation Laws (Amendment) Act, 1970
- legislative amendments by
- the Finance (No. 2) Act, 1998.
- the Finance Act, 1999
- the Finance Act, 2000
- the Finance Act, 2008
- matter remanded
- no double allowance
- persons eligible
- preliminary expenses, etc., amortisation of
- special provisions in case of transfer under a scheme of demerger
- special provisions in relation to assessment year 1989-90
- subject-matter of amortisation benefits
- text of section 35D
- unabsorbed amount in case of amalgamation
- relevant rule
- Amortisation of expenditure in case of amalgamation or demerger, s. 35DD
-
Amortisation of expenditure incurred under voluntary retirement scheme, s. 35DDA
- balance instalment of expenditure incurred under voluntary retirement scheme to be allowed to the resulting entity, departmental circular
- employer to be allowed entire expenses incurred on implementing VRS, departmental circular
- introduction by the Finance Act, 2001
- legislative amendments by
- the Finance Act, 2002
- the Finance Act, 2005
- the Finance Act. 2010
- text of section 35DDA
- new provisions for amortization of expenditure incurred under Voluntary Retirement Scheme, departmental circular
- Amortisation of expenditure on acquisition of patent rights or copyrights, section 35A(1)
- Amounts not deductible from income from house property, s. 25
- Amounts not deductible from interest on securities, omitted s. 21
- Annual charge, section 24(1)(iv)
- Arrears of rent received
-
Annual value how determined, s. 23 (Contd.)
- ‘reasonably’, what it connotes?
- receivable, connotation of
- relevant rule
- relief obtained in a subsequent year in respect of disputed municipal taxes already allowed in earlier year, not to be taxed in the subsequent year
- remand to the Assessing Officer
- section 23 [operative upto 31-3-2002]
- section 23 substituted (w.e.f. 1-4-2002)
- self-occupied dwelling house, concessional tax treatment of, section 23(2)
- simplification of the computation of income attributable to house property owned and occupied by the assessee for his residence, departmental circular
- text of section 23
- when annual value is not to be taken at nil under section 23(2), section 23(3)
- when annual value is to be taken at nil, section 23(2)
- section 23(3)
- where rent realised is more than the notional income determined
- section 23(1)(c), when attracted
- Annuity
- Any advance of salary, s. 17(1)(v)
- Any annuity or pension, s. 17(1)(ii)
- Any gratuity, s. 17(1)(iii)
- Any payment received by an employee for not availing of leave, s. 17(1)(va)
- Application for registration
- Actual cost of a machinery or plant
- Apportionment of expenditure
- Approved association or bodies
- Approved associations and institutions
- Approved concerns, section 35D(2)(a)
- Approved hotels
- Approved institutions or associations
- Arrears of rent
- Assets valued in foreign currency
- Armed forces, family members of
- Artificial juridical person, s. 2(31)(vii)
- Asian Organisation of the Supreme Audit Institutions, secretariat of the
- Assessee, s. 2(7)
- Any income derived from such land, s. 2(1A)(b)
- Assessing Officer, s. 2(7A)
- Assessment year, s. 2(9)
- Assistant Commissioner, s. 2(9A)
- Assistant Director, s. 2(9B)
-
Apportionment of deemed profits (s. 9)
- board Circular No. 7 of 1942, dated 10-2-1942
- apportionment of profits should be on rational basis
- apportionment theory is based on general commercial principles
- apportionment, when permissible?
- burden of proof
- business operations, connotation of
- buying operation may also be ignored
- departmental circulars, 930, 934
- illustrations, where apportionment of income was held allowable
- difficulty not to preclude apportionment
- foreign shipping companies, assessment of
- freight at destination
- general
- non-resident engaged in film production, section 9(1)(i), Explanation (d)
- non-resident engaged in the business of running a news agency, etc., section 9(1)(i), Explanation (c)
- non-resident’s profits on sales in or outside India, taxability of
- operation is not a cross-section of the entire business
- principles involved have application beyond the terms of the Explanation (a) to section 9(1)(i)
- purchase of goods or raw materials
- questions of fact
- High Court’s power to determine the apportionment percentage
- where apportionment was held not to be allowable
- profits from manufacture, where accrue or arise?
- apportionment of losses, permissible
- operations involved in the production of income and apportionment of the income accordingly
-
Acquisition of business or business assets, for or towards
- payment for or towards goodwill
- acquisition of monopoly rights
- assets purchased for purposes of advertisement
- expenses for purchase of export rights, capital expenditure
- illustrations, the expenditure was held allowable
- the expenditure was held not allowable
- payment of fixed monthly amount to the owner of the business for permitting the payer to carry on that business
- payment of percentage of profits besides cash consideration for purchasing a business
- use of quota rights
- expenses for new route permits, capital expenditure
-
Association of persons, etc. s. 2(31)(v)
- an association of persons, what it is?
- AOP can include minors
- ‘association of persons’ and ‘body of individuals’—distinction between
- ‘body of individuals’, connotation of
- house property owned by co-owners
- illustrations, where association of persons was found to exist
- where no association of persons was found to exist
- illustrative cases
- no prior show-cause notice necessary
- question depends upon the particular facts and circumstances of each case
- questions of fact
- questions of law
- scope of section 2(31)(v)
- special provisions applicable
- status may vary from activity to activity
- status not to be changed unilaterally without giving an opportunity
- what it takes within its sweep
- for claiming change of status, burden lies on the assessee concerned
- co-heirs
- deemed association of persons
- dissolution, etc.
- Additional Director, s. 2(1D)
- Actual cost of planting
- Any sum received under a Keyman insurance policy, s. 2(24)(xi)
-
Any sum received under a life insurance policy, exemption in respect of, s. 10(10D) (w.r.e.f. 1-4-1962)
- actual capital sum assured, defined
- any sum received under a life insurance policy
- keyman insurance policy, defined
- departmental circular
- restriction of tax benefits in respect of certain insurance policies having premium of more than twenty per cent. of the actual capital sum assured, departmental circular
- taxation of a sum received under the keyman insurance policy, departmental circular
- section 10(10D), effect of
- exemption from income-tax of bonus paid on life insurance policy, departmental circular
- text of section 10(10D)
- Actual rent realised
- Association of persons, etc. s. 2(31)(v) (Contd.)
- Asset allotted on dissolution of a partnership
- Authority for marketing of commodities, exemption in respect of, s. 10(29) (Between 1-4-1968 and 31-3-2003)
- Average rate of income-tax, s. 2(10)
- Awards
- Assets
- Appellate Assistant Commissioner, omitted s. 2(3)
- Appellate Tribunal, s. 2(4)
- Accidental loss
- Accommodation loan
- Accrual of liability
- Accrued liability
- Acquiring new asset
- Acquisition
- Acquisition of a capital asset or a revenue asset
- Acquisition of the asset
- Actual cost, s. 43(1)
-
Actual cost, s. 43(1) (Contd.)
- actual cost of an asset acquired by succession
- actual cost of an asset acquired on partition of a HUF
- actual cost of an asset acquired outside India by non-resident-assessee and brought by him to India and used for business purposes, Explanation 11
- actual cost of an asset acquired under a scheme for corporatisation of a recognised stock exchange in India, Explanation 12
- actual cost of an asset allotted on dissolution of a partnership
- actual cost of an asset in the hands of a reconstituted firm
- actual cost of an asset in the hands of a resulting company, Explanation 7A
- actual cost of an asset in the hands of amalgamated company, Explanation 7
- actual cost of an asset used in the business after it ceased to be used for scientific research, etc., Explanation 1
- actual cost of assessee’s building brought into use for business purposes after 28-2-1946, Explanation 5
- actual cost of asset in the hands of a transferee holding or subsidiary company, Explanation 6
- actual cost of assets acquired by gift or inheritance, Explanation 2
- actual cost of assets re-acquired by the assessee, Explanation 4
- actual cost of assets transferred to the assessee with a motive to reduce income-tax liability, Explanation 3
- actual cost when there is no change in the constitution
- actual cost, determination where relevant
- certain receipts not to be included for computing the actual cost of an asset, departmental circular
- computation of actual cost of assets in the case of non-residents, departmental circular
- corresponding provisions in the 1922 Act and changes in law-57
- cost met by persons other than the assessee, actual cost to the assessee, what it is
- credit for MODVAT to reduce actual cost of an asset retrospectively for and from assessment year 1994-95, Explanation 9
- Explanation 8 to section 43(1) and section 36(1)(iii) operate on separate fields
- fresh ascertainment according to the 1961 Act definition necessary
- interest paid or payable, when to form part of actual cost, Explanation 8
- meaning of
- manner of repayment of loan not to affect cost of the asset
- modification in the definition of “actual cost” for the purposes of depreciation, investment allowance, etc., departmental circular
- modification of provisions containing definitions of certain terms relevant to income from profits and gains of business or profession, departmental circular
- remand to the Tribunal
- section 43(1) vis-à-vis Explanation 2 to section 43(1)
- special provisions enacted, for and from assessment year 1999-2000, in respect of subsidy or grant or reimbursement
- subsidy from the Government when reduces the actual cost
- subsidy or grant or reimbursement by Government, etc., to reduce actual cost of an asset in certain cases, for and from assessment year 1999-2000, Explanation 10
- subsidy received under “10 per cent. Central Outright Grant of Subsidy Scheme, 1971”, actual cost of assets for purposes of allowance of depreciation and development rebate, Section 43(1) of the Income-tax Act, 1961, departmental circular
- text of section 43(1)
- what is includible in “actual cost”
- what is not includible in “actual cost”
- when a question of law
- cost to the assessee
- assessee’s onus
-
Amalgamated company
- capital gains, s. 45 [see, separate heading]
- actual cost, s. 43(1) [see, separate heading]
- balancing charge in respect of depreciable assets, ss. 41(2) & 41(2A) (operative upto A.Y. 1987-88) [see, separate heading]
- special provision for computation of cost of acquisition of certain assets, s. 43C [see, separate heading]
- super-tax on undistributed income of certain companies, omitted s. 104 [see, separate heading]
- tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer, s. 115AC [see, separate heading]
-
Audit of accounts of certain persons carrying on business or profession, s. 44AB
- legislative amendment by
- exclusion of persons assessed on presumptive basis from requirement of compulsory audit, departmental circular
- furnishing of tax audit report, departmental circular
- the Finance (No. 2) Act, 2009
- the Finance Act, 1985
- the Finance Act, 1988
- a Chartered Accountant is entitled to “specified number of tax audit assignments” under section 44AB
- anomalous situation, earlier created by the provisions of section 44AB(c), now removed
- audit report held not to be a valid one in compliance with section 44AB
- audit report under section 44AB not to preclude the AO from calling for supporting evidence from the assessee
- cases of professional negligence to be reported to the Institute of Chartered Accountants of India
- compulsory audit of accounts of certain persons carrying on business or profession, departmental circular
- section 44AB
- departmental circulars-46
- the Finance Act, 1994
- the Finance Act, 1995
- the Finance Act, 1997
- the Finance Act, 2001
- the Finance Act, 2003
- the Finance Act, 2008
- the Finance Act, 2010
- the Finance Act, 2012
- limit of turnover or gross receipts for the purpose of audit of accounts and for presumptive taxation, departmental circular
- modification of provisions relating to audit of accounts of certain persons, departmental circular
- the Finance Act, 1992
- accountant, defined
- Actual delivery of share certificate
- Actual discharge of the liability
- Actual payment
- Advance money received, s. 51
-
Advance tax
- tax on capital gains, basis of (s. 45) [see, separate heading]
- deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases, omitted s. 80J [see, separate heading]
- interest other than “Interest on securities”, s. 194A [see, separate heading]
- computation and payment of advance tax by assessee, omitted s. 209A [see, separate heading]
- computation of advance tax, s. 209 [see, separate heading]
- conditions of liability to pay advance tax, s. 208 [see, separate heading]
- credit for advance tax, s. 219 [see, separate heading]
- instalments of advance tax and due dates, s. 211 [see, separate heading]
- interest for defaults in payment of advance tax, s. 234B [see, separate heading]
- interest for deferment of advance tax, s. 234C [see, separate heading]
- liability for payment of advance tax, s. 207 [see, separate heading]
- payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer, s. 210 [see, separate heading]
- false estimate of, or failure to pay, advance tax, s. 273 [see, separate heading]
- Advertisement, etc.
- Advertisement in souvenirs
- Advertising a product
- Agreement or agency, termination of
- Agriculture
- Agricultural Income-tax Acts
-
Agricultural land
- capital gains, s. 45 [see, separate heading]
- transactions not regarded as transfer, s. 47 [see, separate heading]
- payment of compensation on acquisition of certain immovable property, s. 194LA [see, separate heading]
- payment on transfer of certain immovable property other than agricultural land, s. 194-IA [see, separate heading]
- Agricultural operations
- Aircraft
- Allocation of expenses
- Allowance with regard to big cash payments banned, s. 40A(3A)
- Amalgamation of companies
- Amenity
- Amount having dual character
- Amount of royalty, licence fee, service fee, privilege fee, service charge, etc., s. 40(a)(iib)
- Amount of wealth-tax, s. 40(a)(iia)
-
Amounts not deductible, s. 40
- text of section 40-73
- [Also see, “Amount of royalty, licence fee, service fee, privilege fee, service charge, etc., s. 40(a)(iib)”, “Amount of wealth-tax, s. 40(a)(iia)”, “Employer’s contribution to a provident fund, etc., s. 40(a)(iv)”, “Excessive perquisites, s. 40(a)(v)”, “Excessive remuneration to directors, omitted s. 40(c) (operative upto assessment year 1988-89)”, “Expenditures, not deductible (s. 40)”, “Fringe benefit tax, s. 40(a)(ic)”, “Interest, commission or brokerage, etc., payable to a resident, s. 40(a)(ia)”, “Interest, royalty, fees for technical services, etc., payable outside India, s. 40(a)(i)”, “Interest, salary, etc., paid to members of AOPs, s. 40(ba)”, “Interest, salary, etc., paid to partners, s. 40(b) [operative for and from assessment year 1993-94]”, “Interest, salary, etc., paid to partners, s. 40(b) [operative upto assessment year 1992-93]”, “No double deduction in case of banking companies, omitted s. 40(d) (operative upto 31-3-1989)”, “Salaries payable outside India, s. 40(a)(iii)”, “Securities transaction tax, omitted s. 40(a)(ib)”, “Tax on profits of business or profession, s. 40(a)(ii)”]
- Animal husbandry
- Annual listing fee paid to a Stock Exchange
- Any expenditure, meaning
- Any transfer of a capital asset, being a Government Security carrying a periodic payment of interest, made outside India through an intermediary dealing in settlement of securities, by a non-resident to another non-resident, section 47(viib)
- Any transfer of a capital asset, being share of a special purpose vehicle to a business trust in exchange of units allotted by that trust to the transferor, section 47(xvii)
- Apportionment of litigation expenses
- Approach roads, etc., to the factory
- Approved gratuity funds
- Approved Scheduled Banks
- Approved scheme of corporatisation
- Approved superannuation funds
- Arbitrage
- Arbitrator’s award, accrual of
- Asset acquired on partition of a HUF
- Asset acquired under a scheme for corporatisation of a recognised stock exchange in India
- Asset partly used for business
- Assignment expenses
- Associate concerns
- Association of persons (AOPs)
-
Audit of accounts of certain persons carrying on business or profession, s. 44AB (Contd.)
- modification of the provisions relating to audit of accounts of certain persons carrying on business or profession, departmental circular
- modifications of provisions in respect of audit of accounts, departmental circular
- object of section 44AB
- provisions not unconstitutional
- relevant rules and forms
- scope of the originally enacted section 44AB
- section 44AB not to apply to certain persons
- section 44AB vis-à-vis section 142(2A)
- special provisions enacted in the second proviso to section 44AB
- text of section 44AB
- turnover, what it connotes
- specified date for getting accounts audited and furnishing report of such audit to be rationalised, departmental circular
- specified date, defined
-
Audit report
- audit of accounts of certain persons carrying on business or profession, s. 44AB [see, separate heading]
- deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings, s. 80-IB [see, separate heading]
- deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases, omitted s. 80J [see, separate heading]
- Avoidance of tax liability
- Application of income
-
Amalgamation, s. 2(1B)
- annotations
- amendments to provisions relating to amalgamation of companies, Finance (No. 2) Act, 1967, Departmental Circular, F. No. 1(408) 67-TPL, Circular No. 5P (LXXVI-63) of 1967, dated 9th October, 1967
- an order under section 394 of the Companies Act, 1956, sanctioning a scheme of reconstruction or amalgamation is a ‘conveyance’ to be stamped as such
- assessment in case of amalgamation
- date of amalgamation
- effect of amalgamation
- merger of sick industrial company
- merger/amalgamation/demerger, objections entertained by High Court, reg., departmental circular
-
Agricultural income, s. 2(1A) (Contd.)
- expression ‘agricultural income’ is an exhaustive one
- ferries, types of agricultural income
- filing of return of income by coffee growers, being individuals covered by rule 7B of the Income-tax Rules, 1962, clarification regarding, departmental circular
- finding of fact
- fisheries, types of agricultural income
- income from selling scrap material by a tea company, remand for ascertaining nature, held proper
- income from the manufacture of coffee, r. 7B (text of)
- forest produce, types of agricultural income
- ginning cotton, types of agricultural income
- groves, types of agricultural income.
- harvested crop on purchased land, types of agricultural income
- immediate and effective source must be found out
- income from the manufacture of rubber, r. 7A (text of)
- income derived from forest trees or produce
- income from lease
- income of the mortgagee, when agricultural?
- income partly from manufacturing and partly from agriculture—rules 7 and 8
- insurance money, types of agricultural income
- interest on arrears of rent payable, not agricultural income
- lahkar, types of agricultural income
- lease of a tea estate, income from
- lambardari fee, types of agricultural income
- land used for agricultural purposes
- legislative amendments, the Direct Tax Laws (Amendment) Act, 1987
- the Finance Act, 1989
- the Finance Act, 2000
- the Finance Act, 2008
- the Finance Act, 2013
- the Taxation Laws (Amendment) Act, 1970
- letting out land, types of agricultural income
- markets, types of agricultural income
- mutation fees, types of agricultural income
- nazar or salami
- nazrana, types of agricultural income
- malikana, types of agricultural income
- new rules 7A and 7B framed (w.e.f. 1-4-2002), i.e., for and from assessment year 2002-03
- manufacturing salt from sea water, types of agricultural income
- no percentage prescribed for ascertaining the expenses
- no prescriptions made in rule 8 for apportionment of expenses
- other cases where income was held not to be agricultural income
- other cases where income was held to be agricultural income
- nexus between income, land and agricultural operations needed
- ownership of some interest in land needed
- pasturage, types of agricultural income
- power of States to amend definition of agricultural income
- nursery, types of agricultural income
- power to tax
- Phalkar and Bankar, types of agricultural income
- prescriptions of rule 7(2)
- provision for exemption
- proviso (i) to s. 2(1A)(c)
- processed tea held still to be “agricultural produce”
- processing of tea
- proviso to rule 5 of the Assam Rules, empowering State Officers to recompute the agricultural income from tea, is ultra vires the Assam Act
- quarries, types of agricultural income
- proviso (ii) relates to s. 2(1A)(c) and not to sections 2(1A)(a) and 2(1A)(b)
- rearing of silk-worms, types of agricultural income
- relevant rules, Rules 7, 7A, 7B and 8 of the Income-tax Rules, 1962
- remand to AO by the Tribunal upheld
- reason for framing rule 7
- remuneration for services, when agricultural income?
- reference returned unanswered
- rent or revenue derived from land, etc., s. 2(1A)(a), change in law
- revenue, meaning of
- rule 8 does not go beyond rule-making power
- rule 8(1) is not ultra vires
- salami
- sale not essential for deriving agricultural income
- scope of rule 8(2)
- shade trees, types of agricultural income
- rent, meaning of.
- source or method of calculation not decisive of the character of income
- state authorities can invoke appellate or revisional jurisdiction to challenge computation of agricultural income under the 1961 Act
- tax on income from the manufacture of rubber and coffee, clarification regarding reassessment of income for the assessment years prior to assessment year 2002-03, departmental circular
- slaughter-tapping, types of agricultural income
- standing Crop, types of agricultural income
- subject to a local rate
- tea estate handed over to purchaser prior to execution and registration of sale deed, income of tea estate to be assessed in the hands of the purchaser
- tests for ascertaining
- timber, types of agricultural income
- toddy-tapping, types of agricultural income
- types of income, whether agricultural?-119
- whether rule 8 is to be applied for ascertaining the extent of deduction under section 80HHC?
- tea estates, apportionment of income
- widening the scope of “agricultural income”, departmental circular
- text of section 2(1A)
- zari-chaharum, types of agricultural income
- income from farm building, etc., section 2(1A)(c), Change in law
- question of law
- jenmikaram, types of agricultural income
- Asset acquired by succession
-
Apportionment of deemed profits (s. 9) (Contd.)
- relevant rule
- sale not always the deciding factor
- scheme and working of the provisions
- second method of rule 10 is more common
- [Also see, “Dividends paid by Indian companies outside India, s. 9(1)(iv)”, “Income by way of fees for technical services, when deemed to accrue or arise in India, s. 9(1)(vii)”, “Income by way of interest, when deemed to accrue or arise in India, s. 9(1)(v)”, “Income by way of royalty, when deemed to accrue or arise in India, s. 9(1)(vi)”, “Income deemed to accrue or arise in India, s. 9”, “Income through or from any asset or source in India (s. 9)”, “Income through or from any business connection in India (s. 9)”, “Income through or from any money lent at interest and brought into India in cash or in kind [now omitted w.e.f. 1-6-1976] (s. 9)”, “Income through or from any property in India (s. 9)”, “Salaries and pensions paid outside India, ss. 9(1)(ii) & (iii) and 9(2)”]
- section 9(1)(i), Explanation (b), savings for non-residents
- Annuity plan
-
Amount borrowed or repaid on hundi, s. 69D
- remand
- chance of double taxation averted
- departmental circulars-28
- language of the instrument is not decisive
- main characteristics of hundi transactions
- payment of interest also included.
- scope of section 69D
- section 69D is constitutionally valid
- special provisions enacted as to carried forward and set off of losses in certain cases
- whence effective
- text of section 69D
- only hundi loans affected
- Advance
- Advance tax, s. 2(1)
-
Appeal
- submission of return for losses, s. 80 [see, separate heading]
- cancellation of registration, omitted s. 186 [see, separate heading]
- enquiry following an application [see, separate heading]
- appeals to Appellate Tribunal, s. 253 [see, separate heading]
- form of appeal and limitation, s. 249 [see, separate heading]
- procedure in appeal, s. 250 [see, separate heading]
- right of appeal (s. 246) [see, separate heading]
-
Amount of investments, etc., not fully disclosed in books of account, s. 69B
- text of section 69B
- 1922 Act
- assessment of income represented by investments, etc., not fully disclosed in books of account, departmental circular
- ingredients for invoking section 69B
- onus
- question of law
- questions of fact
- relevancy of books of account in the context of sections 69 and 69B
- sections 69A and 69B, fields of operation
- illustrations-17
-
Amounts not deductible, s. 58
- computation of income by way of royalties, etc., in the case of foreign companies, section 58(3)
- computation of income by way of any winnings from lotteries, etc., section 58(4)
- expenditure incurred in connection with certain proceeding under the 1961 Act, section 58(1)(a)(ia)
- interest payable in a foreign country, section 58(1)(a)(ii)
- legislative amendments-55
- payments to relatives, etc., or in cash, section 58(2)
- salaries payable outside India, section 58(1)(a)(iii)
- text of section 58
- wealth-tax not allowable, s. 58(1A)
- 1922 Act
-
Accumulated loss
- provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc., s. 72A [see, separate heading]
- provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases, s. 72AA [see, separate heading]
- Actual consideration
- Actual verification
- Adequate consideration
- Advance ruling in regard to amalgamation
- Advance tax
- Agricultural produce
- Allowable deductions in respect of dividend income, section 57(i)
- Approved charitable institution
- Amount of annuity due, section 56(2)(ia) read with section 2(24)(viii)
- Annuity due
- Any consideration for issue of shares that exceeds the face value of such shares, the aggregate consideration received for such shares as exceeds the fair market value of the shares by a company not being a company in which the public are substantially interested from any person, being a resident, in any previous year, section 56(2)(viib)
- Any income by way of interest received on compensation or on enhanced compensation referred to in section 145A(b) from any person or persons, section 56(2)(viii)
- Any property, being shares of a company not being a company in which the public are substantially interested received exceeding Rs. 50,000, on or after 1-6-2010, by a firm or a company not being a company in which the public are substantially interested from any person or persons, section 56(2)(viia)
- Apportionment of interest under two heads
- Apportionment to be made under separate heads of income, section 67A(2)
- Apportionment to be under separate heads of income, section 67(2)
- Article
- Assessable entities
- Associated person
-
Association of persons
- method of computing a member’s share in the income of association of persons or body of individuals, s. 67A [see, separate heading]
- share of member of an association of persons or body of individuals in the income of the association or body, s. 86 [see, separate heading]
- assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose, s. 174A [see, separate heading]
- charge of tax where shares of members in association of persons or body of individuals unknown, etc., s. 167B [see, separate heading]
- payments to contractors, s. 194C [see, separate heading]
- registration of firms (for and from 1-4-1993) (ss. 184-185) [see, separate heading]
- Attributable to
- Audit report (Contd.)
- Authorised dealer
- Adoption
- Abatement of tax on export profits
- Abuse of power
- Accountant
- Accretions to capital
- Accumulated balance of recognised provident fund
- Accumulated losses
- Accumulated profits and reserves
- Acknowledgment of the return
- Acquisition of shares or bonds in an amalgamated or resulting company
- Actors
- Add back of “deferred tax”, “dividend distribution tax”, etc., for calculating book profit
- Additional Commissioners, powers and functions of
- Additional depreciation
-
Additional income-tax
- “distributable income”, “investment company” and “statutory percentage” defined, omitted s. 109 [see, separate heading]
- super-tax on undistributed income of certain companies, omitted s. 104 [see, separate heading]
- tax on distributed income to shareholders, s. 115QA [see, separate heading]
- tax on distributed income to unit holders, s. 115R [see, separate heading]
- Additional income-tax on undistributed profits, omitted Chap. XI (omitted ss. 95-109)
-
Advance pricing agreement, s. 92CC
- FAQs on India Advance Pricing Agreement Scheme-79
- amendments to application, rule 10N
- Annual Compliance Report on Advance Pricing Agreement, Form No. 3CEF
- application for advance pricing agreement, rule 10-I
- application for an Advance Pricing Agreement, Form No. 3CED
- application for withdrawal of APA request, Form No. 3CEE
- application for a pre-filing meeting, Form No. 3CEC
- cancellation of an agreement, rule 10R
- compliance audit of the agreement, rule 10P
- furnishing of annual compliance report, rule 10-O
- introduction by the Finance Act, 2012
- meaning of expressions used in matters in respect of advance pricing agreement, rule 10F
- miscellaneous, rule 10T
- persons eligible to apply, rule 10G
- pre-filing consultation, rule 10H
- preliminary processing of application, rule 10K
- procedure, rule 10L
- renewing an agreement, rule 10-S
- revision of an agreement, rule 10Q
- terms of the agreement, rule 10M
- text of section 92CC
- withdrawal of application for agreement, rule 10J
- Advance Pricing Agreement Scheme
- legislative amendment(s)
-
Additional income-tax on undistributed profits, omitted Chap. XI (omitted ss. 95-109) (Contd.)
- “distributable income”, “investment company” and “statutory percentage” defined, omitted s. 109 [see, separate heading]
- donations for charitable purposes, etc., omitted section 100
- incomes not chargeable to super-tax, omitted section 99
- newly established industrial undertakings or hotels, omitted section 101
- period of limitation for making orders under section 104, omitted s. 106 [see, separate heading]
- rebate of super-tax in certain cases, omitted section 99B
- rebate on life insurance premia, annuities and contributions to provident funds, etc., omitted section 99A
- reduction of minimum distribution in certain cases, omitted s. 107A [see, separate heading]
- relief for salary, etc., received in arrear, etc., omitted section 103.
- savings for company in which public are substantially interested, omitted s. 108 [see, separate heading]
- share from registered firm, omitted section 102
- special provisions for certain companies, omitted s. 105 [see, separate heading]
- super-tax on undistributed income of certain companies, omitted s. 104 [see, separate heading]
- total income for super-tax, omitted section 96
- Adjustment of “advance tax in respect of fringe benefits” for the assessment year 2010-11 against “advance tax”
- Adjustment of earlier years’ losses
- Administrative instructions
- Adoption by Central Government of agreement between specified associations for double taxation relief, s. 90A
- Advance Against Depreciation (AAD)
- Advance Pricing Agreement Scheme
-
Advance tax in respect of fringe benefits, s. 115WJ
- alignment of due date of payment of advance tax on fringe benefits with that of advance tax on income, departmental circular-04
- departmental circulars, etc.
- introduction
- no interest on first instalment of fringe benefit tax till 31st August, 2005, PIB Press Release
- non-levy of interest/penalty on delayed payment of the first instalment of advance fringe benefit tax up to 15th August, 2005, departmental circular
- section 115WJ [operative from 1-4-2006]
- text of section 115WJ
- legislative amendment(s)-04
- Afghanistan
- Agreement between specified associations for double taxation relief
-
Agreement with foreign countries or specified territories, s. 90
- 1922 Act
- action by the Competent Authority of India and procedure for giving effect to the decision under the agreement
- Afghanistan, limited agreement between India and Afghanistan
- agreement between India and USA amending limited agreement as well as modifying agreement
- agreement between India and USA modifying limited agreement
- agreement(s) for Exchange of Information and Assistance in Collection with respect to taxes (TIEA)-01
- agricultural income does not fall within the scope of Indo-Pakistan Agreement
- Algeria, imminent agreement
- Amending Protocol between India and Poland
- amendment in section 90 relating to agreement with foreign countries, departmental circular
- amendment of section 90, departmental circular
- appeal and reference
- application for giving effect to the terms of any agreement under section 295(2)(h)
- Argentina, TIEA between India and Argentina
- Armenia, comprehensive agreement between India and Armenia
- assessee can avail the more beneficial provisions
- Assessing Officer to give effect to the resolution arrived at
- Australia, comprehensive agreement between India and Australia
- Austria, comprehensive agreement between India and Austria
- Bahamas, comprehensive agreement between India and Bahamas
- Bangladesh, comprehensive agreement between India and Bangladesh
- Belarus, comprehensive agreement between India and Belarus
- Belgium, comprehensive agreement between India and Belgium
- benefits under the DTAA can be availed of even though these are inconsistent with the provisions of the Act
- Bermuda, comprehensive agreement between India and Bermuda
- Bhutan, comprehensive agreement between India and Bhutan
- Botswana, comprehensive agreement between India and Botswana
- Brazil, comprehensive agreement between India and Brazil
- British Virgin Islands, comprehensive Agreement between India and British Virgin Islands
- Bulgaria, comprehensive agreement between India and Bulgaria
- Bulgaria, limited agreement between India and Bulgaria
- Burma (Income-tax Relief) Order, 1936, case-laws u/s. 90 of the 1961 Act
- Canada, comprehensive agreement between India and Canada
- case-laws u/s. 90 of the 1961 Act with different countries-47
- Cayman Islands, comprehensive agreement between India and Cayman Islands
- certain imminent Agreements
- China, comprehensive agreement between India and China
- China, TIEA between India and China (Macao Special Administrative Region of the People’s Republic of)
- competent authority to arrive at a resolution
- competent authority, defined
- comprehensive agreements-99
- Belize, TIEA between India and Belize
- agreement with foreign countries or specified territories, section 90
-
Agreement with foreign countries or specified territories, s. 90 (Contd.)
- Croatia, imminent agreement
- Cyprus, comprehensive agreement between India and Cyprus
- Czech Republic, earlier ‘(Czechoslovakia)’, comprehensive agreement between India and Czech Republic
- Czechoslovakia, limited agreement between India and Czechoslovakia
- demand to be adjusted
- Denmark, comprehensive agreement between India and Denmark
- departmental circulars-13
- Double Taxation Avoidance Agreements, extending the scope to include agreements for developing mutual trade and investment, departmental circular
- double taxation avoidance, India and Pakistan
- DTAA between India and Finland: Inclusion in the list of institutions
- DTAA in respect of Exchange of Information and Assistance in Collection with respect to taxes
- DTAA must be in conformity with constitutional provisions
- DTAA not to fasten a new tax liability and to prevail over the provisions of the Act
- DTAC with Mauritius is not ultra vires the powers of Central Government
- empowering Central Government to enter into agreement with specified non-sovereign territories, departmental circular
- Estonia, comprehensive agreement between India and Estonia
- Ethiopia, comprehensive agreement between India and Ethiopia
- Ethiopia, limited agreement between India and Ethiopia
- Fiji, comprehensive agreement between India and Fiji
- Finland, comprehensive agreement between India and Finland
- France, comprehensive agreement between India and French Republic
- gamut of a Double Taxation Avoidance Agreement
- general provisions case-law u/s. 90 of the 1961 Act
- Georgia, comprehensive agreement between India and Georgia
- German Democratic Republic, comprehensive agreement between India and German Democratic Republic
- German Democratic Republic, limited agreement between India and German Democratic Republic
- Germany (Federal Republic of), comprehensive agreement between India and Federal Republic of Germany
- Gibraltar, TIEA between India and Gibraltar
- Greece, comprehensive agreement between India and Greece
- Iceland, comprehensive agreement between India and Iceland
- Income-tax (Double Taxation Relief) (Ceylon) Rules, 1942, case-laws u/s. 90 of the 1961 Act
- Income-tax (Double Taxation Relief) (Indian States) Rules, 1939, case-laws u/s. 90 of the 1961 Act
- Income-tax (Double Taxation Relief) (United Kingdom) Rules, 1948, case-laws u/s. 90 of the 1961 Act
- Indonesia, comprehensive agreement between India and Indonesia
- Indo-Pakistan Agreement, administrative instructions about
- instructions, notifications, press notes, press releases, etc.-36
- Iran, limited agreement between India and Iran
- Ireland, comprehensive agreement between India and Ireland
- Isle of Man, comprehensive agreement between India and Isle of Man
- Israel, comprehensive agreement between India and Israel
- Italy, comprehensive agreement between India and Italy
- Japan, comprehensive agreement between India and Japan
- Jersey, DTAA in respect of Exchange of Information and Assistance in Collection with respect to taxes
- Jersey, TIEA between India and Jersey
- Jordan, comprehensive agreement between India and Hashemite Kingdom of Jordan
- Kazakstan, comprehensive agreement between India and Republic of Kazakstan
- Korea, comprehensive agreement between India and Korea
- Kuwait, comprehensive agreement between India and Kuwait
- Kuwait, limited agreement between India and Kuwait
- Kyrgyz, comprehensive agreement between India and Kyrgyz Republic
- Latvia, comprehensive agreement between India and Latvia
- Lebanon, limited agreement between India and Lebanon
- liberal interpretation to be given to DTAA
- Liberia, TIEA between India and Liberia
- Libya, comprehensive agreement between India and Libya
- Liechtenstein, TIEA between India and Liechtenstein
- limited agreements-6800
- Lithuania, comprehensive agreement between India and Lithuania
- Luxembourg, Grand Duchy of, comprehensive agreement between India and Grand Duchy of Luxembourg
- Malaysia, comprehensive agreement between India and Malaysia
- Malta, comprehensive agreement between India and Malta
- Mauritius, comprehensive agreement between India and Mauritius
- modifying agreement between India and USSR
- Monaco, TIEA between India and Monaco
- Mongolia, comprehensive agreement between India and Mongolia
- Montenegro & Serbia, comprehensive agreement between India and Montenegro and Serbia
- Morocco (Kingdom of), comprehensive agreement between India and Morocco
- Mozambique, comprehensive agreement between India and Mozambique
- Myanmar, comprehensive agreement between India and Myanmar
- Namibia, comprehensive agreement between India and Namibia
- Nepal, comprehensive agreement between India and Nepal
- Netherlands, comprehensive agreement between India and Netherlands
- New Zealand, comprehensive agreement between India and New Zealand
- no relief under DTAA can be availed by a taxpayer subject to tax in only one country and not in another country
- Norway, comprehensive agreement between India and Norway
- notification under section 90, Expl. 2: Specified territory-37
- Oman (Sultanate of), comprehensive agreement between India and Oman
- Oman, limited agreement between India and Sultanate of Oman
- Pakistan, limited agreement between India and Pakistan
- Philippines, comprehensive agreement between India and Philippines
- Poland, comprehensive agreement between India and Polish People’s Republic
- Power of exemption can be exercised through DTAA
- principles for interpretation of tax treaties are not the same as those in interpretation of statutory legislation
- protocol amending agreement between India and Bangladesh
- protocol amending agreement between India and Australia
- protocol amending agreement between India and Germany
- protocol amending agreement between India and Japan
- protocol amending convention between India and Netherlands
- protocol amending the agreement between India and Uzbekistan
- provisions for enabling the Central Government to enter into tax treaties with foreign countries for exchange of information for preventing evasion or avoidance of taxes and recovery thereof, departmental circular
- Qatar, comprehensive agreement between India and Qatar
- resolution arrived at to be communicated
- Romania, comprehensive agreement between India and Romania
- rules framed under section 295(2)(h) concerning Mutual Agreement Procedure
- Russian Federation, comprehensive agreement between India and Russian Federation
- Russian Federation, limited agreement between India and Russian Federation
- SAARC Member States, comprehensive agreement India and SAARC Member States
- Saudi Arabia, comprehensive agreement between India and Saudi Arabia
- Saudi Arabia, limited agreement between India and Saudi Arabia
- second protocol amending the agreement between India and UAE
- second supplementary protocol amending the agreement between India and Swiss Confederation
- section 90 [operative from 1-10-2009]-84
- section 90 [operative upto 30-9-2009]
- sections 4 and 5 are subject to the provisions of, inter alia, section 90
- Serbia & Montenegro, comprehensive agreement between India and Serbia and Montenegro
- Singapore, comprehensive agreement between India and Singapore
- Slovenia, imminent agreement
- South Africa, comprehensive agreement between India and South Africa
- Spain, comprehensive agreement between India and Spain
- special provisions in relation to charge of tax in respect of a foreign company
- specified territory, defined
- Sri Lanka, comprehensive agreement between India and Sri Lanka
- Sudan, comprehensive agreement between India and Sudan
- supplementary agreement modifying agreement between India and France
- supplementary agreement modifying agreement between India and Japan
- supplementary agreement modifying agreement between India and Japan
- supplementary agreement modifying the Agreement between India and Belgium
- supplementary agreement modifying the agreement between India and UAE
- supplementary convention amending Convention between India and Philippines
- supplementary convention amending Convention between India and Portuguese Republic
- supplementary convention amending Convention between India and Singapore
- supplementary convention modifying Convention between India and France
- supplementary convention modifying Convention between India and Netherlands
- supplementary first protocol modifying Convention between India and New Zealand
- supplementary protocol amending the Agreement between India and Swiss Confederation
- supplementary protocol modifying Convention between India and Norway
- supplementary second protocol modifying Convention between India and New Zealand
- Sweden, comprehensive agreement between India and Kingdom of Sweden
- Swiss Confederation, comprehensive agreement between India and Swiss Confederation
- Syrian Arab Republic, comprehensive agreement between India and Syrian Arab Republic
- Tajikistan, comprehensive agreement between India and Tajikistan
- Tanzania, comprehensive agreement between India and Tanzania
- Tax Residency Certificate, departmental circular
- Taxation of Business Process Outsourcing Units in India, departmental circular
- taxation of IT enabled business process outsourcing units in India, departmental circular-49
- term used but not defined in the 1961 Act or in the agreement under section 90(1), how to be construed
- test of liability for taxation, how to be determined
- Thailand, comprehensive agreement between India and Thailand
- ‘total income’ is subject to the provisions of DTAA
- Trinidad & Tobago, comprehensive agreement between India and Trinidad & Tobago
- Turkey, comprehensive agreement between India and Turkey
- Turkmenistan, comprehensive agreement between India and Turkmenistan
- Uganda, comprehensive agreement between India and Uganda
- Ukraine, comprehensive agreement between India and Ukraine
- Union of Soviet Socialist Republics (USSR), comprehensive agreement between India and USSR (now, Russian Federation)
- Union of Soviet Socialist Republics, limited agreement between India and Union of Soviet Socialist Republics
- United Arab Emirates, comprehensive agreement between India and United Arab Emirates
- United Arab Emirates, limited agreement between India and United Arab Emirates
- United Arab Republic, comprehensive agreement between India and United Arab Republic
- United Kingdom, comprehensive agreement between India and United Kingdom
- United Mexican States, comprehensive agreement between India and United Mexican States
- United States of America (USA), limited agreement between India and USA
- United States of America, comprehensive agreement between India and United States of America
- Uzbekistan, comprehensive agreement between India and the Republic of Uzbekistan
- validity of Indo-Mauritius DTAC, 1983
- Vietnam, comprehensive agreement between India and Socialist Republic of Vietnam
- Yemen (People’s Democratic Republic of), limited agreement between India and People’s Democratic Republic of Yemen
- Yemen Arab Republic, limited agreement between India and Yemen Arab Republic
- Zambia, comprehensive agreement between India and Zambia
- Slovenia, comprehensive agreement between India and Slovenia
- DTAA overrides 1961 Act provisions
- Kenya, comprehensive agreement between India and Kenya
- Portuguese, comprehensive agreement between India and Portuguese Republic
- legislative amendments-83
- Guernsey, TIEA between India and Guernsey
- Hungary, comprehensive agreement between India and Hungary
- scope of section 90, clauses (a) and (b)
- taxation of foreign companies and other non-resident taxpayers, departmental circular
- text of section 90
-
Anonymous donations to be taxed in certain cases, s. 115BBC
- legislative amendments-45
- introduction by the Finance Act, 2006
- tax relief on anonymous donations in certain cases, departmental circular
- taxation of anonymous donations received by wholly charitable trusts or institutions including non-profit educational or medical institutions, departmental circular
- text of section 115BBC
-
Application of seized or requisitioned assets, s. 132B
- object of section 132B
- relevant rule
- application of assets other than money
- application of seized assets under section 132B, departmental circular
- application of seized assets, section 132B(1)
- application of seized or requisitioned assets, section 132B(1)
- certain expressions, defined
- combined reading of sections 132(5) and 132B
- existing liability, defined
- interest payable on the surplus, 7949
- interest payable under section 132B(4)(a) to run for which period
- introduction and amendments-40
- no retention under section 132B possible of seized assets properly explained in section 132(5) proceedings
- ownership in the retained assets still vests in the owner till sale thereof is effected
- providing limitation of time for application for release of seized assets, departmental circular
- rationalisation of provision relating to application of seized or requisitioned assets, departmental circular
- recovery under section 132B not to preclude any other mode
- regular assessment set aside on appeal, retained assets may continue to be retained for meeting the tax, etc., liability as per the fresh assessment
- remand to AO
- scope of section 132B(4)
- section 132B (operative from 1-6-2002)-49
- provisions not discriminatory
- order of priority of adjustment under section 132B changed as a result of overriding provisions of Chapter XIV-B concerning block assessment
- application of seized or requisitioned assets where these consist, wholly or partly, money
- Amalgamation
- Appropriate authority
- Agreement with specified non-sovereign territories
- Agreements for developing mutual trade and investment
- Agreement(s) for Exchange of Information and Assistance in Collection with respect to taxes (TIEA)
- Allocation
- Allotment of specified securities or sweat equity shares
-
Alternate minimum tax
- deemed income relating to certain companies, s. 115JA [see, separate heading]
- tax credit for alternate minimum tax, s. 115JD [see, separate heading]
- interpretation in this Chapter, s. 115JF [see, separate heading]
- special provisions for payment of tax by certain persons other than a company, s. 115JC [see, separate heading]
- Amalgamating company
- Amalgamation, s. 115VY
- Amnesty scheme
- An incorrect claim apparent from any information in the return
- Annual Compliance Report on Advance Pricing Agreement, Form No. 3CEF
- Anonymous petitions
- Anticipated tax liabilities
- Appeal
- Appellate Assistant Commissioners, jurisdiction of
- Appellate authorities
- Appellate Tribunal
- Applicability of Act to super-tax, omitted section 97
-
Applicability of General Anti-Avoidance Rule, s. 95
- departmental circular (still-born)-17
- General Anti-Avoidance Rule (GAAR), departmental circular
- introduction by the Finance Act, 2013
- press release
- report
- section 95 (operative from 1-4-2016)
- section 95 [still-born]
- supplementary memorandum explaining the official amendments moved in the Finance Bill, 2012, as reflected in the Finance Act, 2012, departmental circular-17
- text of section 95
- Application for a pre-filing meeting, Form No. 3CEC
- Application for Advance Pricing Agreement, rule 10-I
- Application for an Advance Pricing Agreement, Form No. 3CED
- Application for opting for Safe Harbour, Form No. 3CEFA
- Application for transfer
- Application for withdrawal of APA request, Form No. 3CEE
- Application of judicial mind
- Application of other provisions of this Act, s. 115JE
- Application of other provisions of this Act, s. 115WL
- Approval for retention
-
Application of seized or requisitioned assets, s. 132B (Contd.)
- section 132B (operative upto 31-5-2002)-47
- section 132B substituted (w.e.f. 1-6-2002) and subsequently amended
- section 132B(1) not to preclude recovery by any other mode
- section 132B(4) vis-a-vis section 244(1A)
- section 244A(1)(b) not to attract in respect of surplus of seized assets
- seized assets not to be applied towards liability of the deceased even though the person to whom such assets are to be returned is legal heir of the deceased
- settlement after seizure
- surplus to be forthwith returned, s. 132B(3)
- text of section 132B
- unapplied assets or proceeds to be released forthwith
- when assets to be released
-
Artist(s)
- deduction in respect of professional income from foreign sources in certain cases, s. 80RR [see, separate heading]
- deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc., s. 80R [see, separate heading]
- rebate on life insurance premia, contribution to provident fund, etc., s. 88 [see, separate heading]
- Application of this Chapter, s. 100
- Application of this Chapter to certain persons, s. 115JEE
-
Appointment of income-tax authorities, s. 117
- 1922 Act
- appointment of executive or ministerial staff
- appointment of income-tax authorities
- law with effect from 1-4-1988
- notifications u/s. 117(1)-49
- scope and effect of the amendments of sections 116 to 119 (w.e.f. 1-4-1988) explained
- sections 116, 117 and 118, as these stood upto 31-3-1988
- text of section 117
- legislative amendments to s. 117
- Apportionment
- Appropriate directions
- Arrangement
- Approval of Inspecting Assistant Commissioner for orders under section 104, omitted s. 107
- Approving authority
- Argentina
- Armenia
- Arm’s length price
- Arm’s length price (Contd.)
- Arrest
- Articles
- Assessable profits
- Assessee in default
- Assessee’s right to inspection and copy, s. 132(9)
- Assessing Officer, powers of
- Assessing Officers, jurisdiction of
- Assessment, s. 115WE
-
Associated enterprise(s)
- computation of income from international transaction having regard to arm’s length price, s. 92 [see, separate heading]
- meaning of associated enterprise, s. 92A [see, separate heading]
- computation of arm’s length price, s. 92C [see, separate heading]
- meaning of international transaction, s. 92B [see, separate heading]
- Attachment before judgment
- Attendance of witnesses
- Audit certificate in cases of reward to informants
- Audit of accounts
- Australia
- Austria
- Authentic documents
- Authorisation
- Authorisation for conducting survey
- Authorised officer
- Authorities to issue authorization
- Authority for Advance Rulings
- Authors
- Authors of certain books other than text books
- Authors of text books in Indian languages
- Autism
- Avoidance
- Avoidance arrangement
-
Avoidance of income-tax by transactions resulting in transfer of income to non-residents, s. 93
- 1922 Act
- applicability of the provisions
- avoidance to be deliberate and objective, purpose, meaning of
- avoidance, what it implies?
- bona fide commercial transactions immune, section 93(3)
- by means of any such transfer
- corresponding English law
- danger of double taxation avoided
- illustrations
- income must be wholly from the assets transferred
- income that is chargeable
- object
- Algeria
- Avoidance of income-tax by transactions resulting in transfer of income to non-residents, s. 93 (Contd.)
- Avoidance of super-tax, omitted section 98
-
Avoidance of tax by certain transactions in securities, s. 94
- another device
- AO empowered to require any person to furnish certain particulars in certain cases
- avoidance through motivated artifice or device essential
- bona fide transactions are not affected
- bond-washing transactions, section 94
- dividend does not include deemed dividend
- “dividend-stripping” transactions
- exceptional and ‘not systematic’ avoidance, the saving, section 94(3)(b)
- important changes brought about in the 1961 Act provisions
- incidental escapement of tax not enough
- interest, defined
- legal avoidance immune
- legislative amendments-7000
- measures to curb creation of short-term losses by certain transactions in securities and units, departmental circular
- measures to curb tax avoidance via dividend and bonus stripping, departmental circular
- mischief sought to be prevented
- provisions applicable only where there is “avoidance”, section 94(3)
- record date, defined
- saving against double taxation, section 94(4)
- scope of section 94(1)
- scope of section 94(2)
- scope of section 94(5)
- section 94(7) vis-à-vis section 14A
- section 94(7), effect of
- securities of similar nature, defined
- securities sold cum-dividend or ex-dividend
- securities, defined
- short-term losses arising from certain transactions of purchase and sale of securities or units to be ignored
- short-term losses arising on sale of original units, where bonus units have been issued, to be ignored and such loss to be regarded as cost of purchase of bonus units
- similar securities
- text of section 94
- unit, defined
- what amounts to bond-washing?
- Avoidance of tax, s. 115VZB
- Absurdity
- Alternative remedy
- Application of trust income
- Apportionment of interest
- Accounting parlance
-
Annuity Deposit Scheme, 1966 … 14756
- Appendix I
- nominations, para. 13
- adjustment of excess deposit, para. 10
- Appendix II
- basis of making annuity deposit, para. 3
- declaration under the proviso to section 280P to person paying salary, para. 14
- definitions, para. 2
- deposit made by an unregistered firm assessed under section 183(b), para. 11
- deposit when to be made, para. 4
- evidence of payment of annuity deposit, para. 6.
- manner of deposit, para. 5
- payment of annuity in the case of dissolved firms, associations of persons or bodies of individuals, para. 12
- payment of annuity, para. 7
- payment of commuted value of annuity, para. 8
- refund of annuity deposit, para. 9
- short title, commencement and application, para. 1
- special provision, para. 15
- Accrual basis, taxation on
- Accrual of income
-
Appeal to High Court, s. 260A
- legislative amendments-332
- analogous provisions
- appeal dismissed
- appeal to accompany a fee of Rs. 10,000 (between 1-10-1998 and 31-5-1999)
- appeal to be filed in the form of a memorandum of appeal
- appeal under section 260A, procedure for filing and hearing
- appeal under section 260A to be presented in a proper manner before the High Court having proper jurisdiction in that regard, no provision enacted for return of a memo of appeal on the lines of provisions for ‘return of a plaint’
- appeals concerning orders in proceedings under section 195
- awarding of cost
- certain parameters culled out as regards appeal under section 260A
- condonation of delay in filing an appeal
- departmental circulars, etc.-363
- directions issued by the High Court for filing annexures along with the paper book
- effect of CBDT Instructions
- every order, meaning of
- ‘every order passed in appeal’, what it means and includes
- for deciding appeals under section 260A, the High Court must adhere to the procedure prescribed thereunder
- High Court to decide the question of law so formulated and to deliver judgment
- High Court to determine certain issues
- matter referred to Larger Bench
- mere pendency of reference application for earlier year not to preclude exercise of jurisdiction under section 260A
- new appeal provisions: Bombay High Court Practice, Directions
- new questions or arguments not to be raised or taken
- no appeal to be preferred by the Department in certain cases
- no dismissal possible if a substantial question of law arises
- High Court to formulate a substantial question of law
- introduction by the Finance (No. 2) Act, 1998
- appeal to be heard only on the question formulated under section 260A(3)
- Accounting
- Adjustment of tax or interest already paid or excess refund to be deemed as tax payable, section 143(4)
- Administrator-General, section 160(1)(iii)
- Allowance of bad debt in an year earlier than the year of claim and writing off, section 155(6) (operative upto 31-3-1992)
- Any person in India from or through whom the non-resident is in receipt of income, section 163(1)(c)
- Any person in India who has business connection with the non-resident, section 163(1)(b)
- Application of other provisions of this Act, s. 158BH
- Approval necessary for assessment in cases of search or requisition
- Artificial juridical person
- Artistic work
- Ascertainment of several liability of any member or group of members, section 171(7)
- AO’s power to collect information, section 142(2)
-
Assessment after partition of a Hindu undivided family, s. 171
- a sum up, family arrangement
- an inoperative will regarding family property may be taken as a family arrangement
- ascertainment of several liability of any member or group of members, section 171(7)
- assessment after reunion, how to be made?
- assessment for periods prior to partition
- assessment in the status of an undivided family, up to what point of time permissible?
- burden of proof
- but section 20 of the WT Act has application even where the family had not previously been assessed as HUF
- cancellation of order under section 171(3) recording partition, proper procedure to be followed
- claim for partition not enquired into and no order passed, effect
- claim that earlier assessments in the status of HUF erroneous
- course of conduct may suggest an implied family arrangement
- courts lean to giving effect to a family arrangement
- date of partition
- daughters also receiving on a partial partition between the karta and his minor sons, proper procedure for treatment
- deeming fiction created by section 171, not to be affected even by the overriding provisions of the Hindu Succession Act, 1956
- disrupted family, reassessment on
- disrupted HUF, when deemed to continue
- disruption of joint status brings an end to the coparcenary
- each divided member to be served
- effect of a reunion
- effect of partition
- effect of partition on the nature of business assets
- effect of recording a partial partition
- effect of recording a total partition
- effect of section 171(9) declaring partial partition of a HUF effected on or after 1-1-1979 on deposits sprouting from such partial partition in the names of various members of the HUF who has constituted a firm
- effect of section 171(9) on payment of interest by the assessee-firm, in which the HUF was a partner through its karta, to the members of the HUF as a result of its partial partition effected on or after 1-1-1979
- essentials of a family arrangement
- essentials of a reunion
- even under the Hindu law the severance of status is not to be confused with de facto division into specific shares of the joint property
- every divided member may prefer an appeal
- example of types of partition
- family arrangement was found to be fictitious one
- family arrangements do not amount to transfer, does not create an interest
- family arrangements, how to be effected, whether document or registration required
- family arrangements vis-a-vis section 171
- extent of the legal fiction of section 171(1)
- equal rights to daughter in coparcenary property
- 1922 Act
- a family arrangement is binding on all the parties to it
- family arrangements, meaning of
- family arrangements, relevancy, when arises?
-
Assessment after partition of a Hindu undivided family, s. 171 (Contd.)
- no assessment on individual coparceners
- family business, mode of partition
- family disrupts on institution of a suit for partition and not after partition by metes and bounds
- family settlement amongst Mohammedans is not very common
- family, what it connotes?
- father’s right to effect a partial partition in exercise of his right as patria potestas
- fusion of bigger HUF into a smaller HUF
- group of members
- Hindu undivided family
- how proved, reunion
- immovable property, mode of partition
- impartible estate, whether exigible to partition
- imposition of penalty on a disrupted family
- in the interregnum between the ascertainment of shares and a physical division, the joint ownership turns into possession and enjoyment in common
- inquiry must follow a claim
- investments of the HUF in various businesses, mode of partition
- karta’s/Father’s right to effect partition
- legal fiction of section 171(1) does not operate where the family is reduced to a single member
- legislative amendments-63
- liability joint and several
- liability of members on any separate income
- liability of members to pay tax assessed on the family
- liability, when personal?
- living together after partition
- managing agency business, mode of partition
- modification of the provision relating to partial partition of Hindu undivided families, section 171, departmental circular
- motive behind partition is immaterial
- necessary requisites for an order recording partition under section 171(3)
- no presumption of joint family business
- no presumption that a HUF possesses joint property
- no presumption that property belongs to HUF
- no revisional proceeding under section 263 possible ignoring section 171(3) order
- no writ possible for directing AO to accept claim of partition
- notice to the karta after recording the fact of partition not invalid
- notional partition cannot justify a claim of partition
- object of section 171
- on or after 1-12-1976, no assessment possible on a HUF in Kerala State
- order appealable
- order takes effect retrospectively
- owelty
- partial partition
- partial partition (taking place on or after 1-1-1979) not to be recognised, section 171(9)
- partition, a question of fact
- partition alleged and proved, presumption of total partition
- partition deed, construction of
- partition document, whether registration essential?
- partition does not involve gift
- partition followed by formation of a firm
- partition in unequal shares, an irrelevant consideration
- partition of HUF-interest in a firm in the midst of the firm’s accounting year, no share income accrues to HUF for the broken period
- partition, what it is and how it can be effected
- personal liability created under section 171(6) not invokable upto assessment year 1961-62
- presumption as to the jointness of a Hindu family
- property gifted cannot be available for partition
- provisions are mandatory
- provisions of section 171(9), held to be constitutionally valid
- provisions of section 171(9), whence effective
- question of fact
- questions of law
- res judicata applicable to a section 171(3) order
- reunion after partition
- right of mother or wife on a partition of family property
- scheme of section 171
- scope of inquiry under section 171(2)
- scope of section 171
- section 171 concerns only assessments made under the 1961 Act
- section 171 has no application even where assessment was wrongly made in the status of a HUF
- section 171 has no application if the family has not been assessed as HUF
- section 171 is a machinery provision
- section 171 is not ultra vires
- section 171(9), two pre-requisites
- share allotted to one not entitled, partition not void
- shares in a company, mode of partition
- single coparcener family not amenable to partition
- text of section 171
- until partition is effected, a coparcener cannot ask for a declaration as to a specific share in the coparcenary property
- where at the time of making an assessment, section 171(2)
- whether a registered deed essential for reunion
- whether the father can make a partition by his will?
- widow acquiring right in coparcenary property—no claim of partition by widow, effect of
- writ inappropriate during pendency of an appeal
- modes of partition
- no deemed partition
- nature and scope of the provisions of section 171
- no 147 proceedings ignoring section 171(3) order
- total partition
- working of section 171(4)
-
Assessment in case of search or requisition, s. 153A
- legislative amendments-16
- assessment in case of search or requisition made on or after 1-6-2003
- assessment under section 153A held void
- departmental circular(s), etc., under section 153A-19
- introduction of new provisions concerning assessment in search cases after discontinuing block assessment provisions contained in Chapter XIV-B [sections 158B to 158BH]
- Assessment at the instance of the assessee, reopening of
- Assessment for refund
-
Assessment in case of search or requisition, s. 153A (Contd.)
- provision for assessment in the case of annulment of the proceeding under section 153A/153C, departmental circular
- scope of section 153A
- section 153A and section 153C, distinction
- text of section 153A
- the special procedure for assessment of search cases under Chapter XIV-B be abolished, departmental circular
- Assessment in cases of search or requisition
- Assessment is in pursuance of an order on appeal, etc.
-
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose, s. 174A
- accelerated assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- introduction by the Finance Act, 2002
- special provision for early assessment of bodies formed for short duration, departmental circular
- text of section 174A
-
Assessment of income of any other person, s. 153C
- assessment of income of any other person
- assessment under section 153C vitiated
- departmental circular(s), etc., under section 153C-36
- notice held not valid
- notice held valid
- scope and ambit of section 153C
- section 153C and section 153A, difference between
- text of section 153C
- legislative amendments
- abetment, connotation of
- Assessment of persons leaving India, s. 174
- Assessment of persons likely to transfer property to avoid tax, s. 175
-
Assessment of undisclosed income as a result of search, s. 158BA
- amount in excess of 60% of the cash requisitioned under section 132A was directed (Prior to 1-1-1997) to be released
- assessment of undisclosed income of the block period as a result of search
- block assessment to be in addition to regular assessment
- both, block assessment and regular assessment, proceedings can go on simultaneously
- certain incomes not to be included in the block period if the assessee so proves
- charge of tax on the total undisclosed income relating to the block period
- commencement and/or completion of block assessment for the block period not to affect pending regular assessment(s) or completed regular assessment(s) for the year(s) falling within the block period
- income assessed in any regular assessment not to form part of undisclosed income of the block period
- income assessed under block assessment not to be included in regular assessment
- matter remanded to the High Court
- no double taxation involved where, during the pendency of block assessment proceedings, pending regular assessment(s) is/are allowed to proceed
- no overlapping involved in block assessment and regular assessment
- object of Chapter XIV-B
- pending regular assessment proceedings not to be frozen by making of block assessment
- questions of law
- requisition, connotation of
- tax rate applicable to long-term capital gains
- text of section 158BA
- while block assessment assesses the ‘undisclosed income’ of the block period to be computed in the prescribed manner, regular assessment assesses total income or loss
-
Assessment, s. 143
- a fresh assessment made pursuant to revisional order under section 263 cannot be sustained after such revisional order itself is set aside
- a return filed in pursuance of an invalid notice may still be taken as a material for making the assessment
- adjournments
- adjustment of tax or interest already paid or excess refund to be deemed as tax payable, section 143(4)
- adjustments be made to the income or loss declared in the return, departmental circular
- adjustments required to be made
- admission, by the assessee himself-82
- admission, by the counsel of the assessee-83
- allegation of mala fides, burden to establish
- amendment made by the Amending Act, 1989, to provide for time limit for sending an intimation to the assessee under section 143(1)(a)(i), departmental circular
- amendment of section 143 of the Income-tax Act, departmental circular
- an incorrect claim apparent from any information in the return, defined
- annulment of assessment
- applicability of prima facie adjustment
- appropriate adjustment of tax paid, etc., necessary where same income is taxed in the hands of a different entity
- approval under section 132(5) not to be regarded as a direction for the purpose of a regular assessment
- 1922 Act
- allowances and deductions
- a matter/point attaining finality cannot be touched in an order giving effect to the appellate order
- appreciation of audit report/certification in assessment proceedings, departmental circular
- Assessments, etc., which are not subject to any time-limit, section 153(3)
- Assets
- Association dissolved or business discontinued, s. 177
- Authority competent to make the block assessment, s. 158BG
- Accumulated balance due, etc., to an employee participating in a recognised provident fund, exemption in respect of, s. 10(12)
- Additional Commissioner, s. 2(1C)
-
Agricultural income, exemption in respect of, s. 10(1)
- agricultural income exempt under section 10(1) not to form part of the business income for the purposes of section 32AB
- calculation of income-tax in cases covered by the Scheme, departmental circular
- changes made by the Finance Act, 1974
- computation of agricultural income of a partner
- computation of net agricultural income, departmental circular
- carry forward and set off of loss under the head ‘agricultural income’
- exemption
- Actual receipts
- Accident victims
- Accumulated balances
- Acquisition of capital asset
- Acquisition of certain immovable property
- Actual division of profits or loss according to shares specified in the deed
- Adjustment of loss from house property
- Adult
- Advance payment
- Advertising
- Agency, element of
- Agent(s)
- Agents for airlines
- Agricultural income of a partner, computation of
- Airlines
- Allocation of firm’s income
- Allowances
- Annual return
- Any work
- Application for registration might be signed by an agent
- Armed Forces of the Union
- Ascertainment of partners
- Assessability of profits received by a retiring partner
- Assessee employed under more than one employer, furnishing of particulars of income under the head “Salaries” received from other employer(s), section 192(2)
- Assessee-employee having income under other heads, furnishing of particulars of income under other heads, section 192(2B)
- Assessment against a dissolved firm, section 189(1)
-
Assessment as a firm, s. 184
- text of section 184
- [Also see, “Assessment when section 184 not complied with, s. 185”, “Competent parties”, “Enquiry following an application”, “Evidenced by an instrument”, “Formalities”, “Miscellaneous”, “Partnership and its essentials”, “Refusal of registration, etc.”, “Registration of firms (for and from 1-4-1993) (ss. 184-185)”, “Registration of firms (upto 31-3-1993) (ss. 184-185)”, “Specification of shares”, “Sub-partnership”]
- Assessment of a partner
-
Assessment of firms (law upto assessment year 1992-93), omitted ss. 182-183
- 147-proceedings in cases covered by section 182(3)
- 1922 Act
- allocated shares to be the basis for partner’s assessment
- allocation of firm’s income must be as per the instrument of partnership
- assessment as an unregistered firm, revision by the Commissioner
- assessment made wrongly in the status of an URF
- assessment of a partner prior to grant of registration to the firm, whether precluded the AO from refusing registration to the firm?
- assessment of partner possible without assessment against the firm
- assessment of registered firm and its partners
- assessment of registered firm, question of allowance or rebate to individual partners could not be gone into
- assessment of unregistered firms, departmental circular
- classification into registered firms and unregistered firms not unconstitutional
- computation of agricultural income of a partner
- departmental clarification about retention of profits under section 182(4) by the firm
- distinction between assessment of a registered firm and an unregistered firm
- distinction between registered and unregistered firms
- exceptions to the general rule, partner’s tax payable by the registered firm
- firm, a separate unit of assessment
- firm, whether a legal entity?
- firm’s income escaping assessment, reassessment in whose hands?
- firms registered and those treated as registered
- in case of collective entities, the 1922 Act gave an option to the ITO to assess either such entity itself or its individual constituents
- legislative amendments to section 183
- liability of the registered firms to retain share of profits of the partners for payment of taxes, section 182(4) of the Income-tax Act, 1961, departmental circular
- machinery, and not charging, provisions
- non-resident partner of a resident registered firm not entitled to exclude income accruing outside India
- non-resident partner’s tax payable by the firm, section 182(3)
- object of section 183(b)
- omission of sections 182 and 183 for and from assessment year 1993-94
- one partner not liable to pay another partner’s income-tax
- order under section 182(4) was appealable
- order under section 183(b) could not be rectified under section 155 on the basis of partner’s return and/or assessment
- parallel proceedings not possible
- provisions of the omitted sections 182 and 183 to apply upto and including assessment year 1992-93
- provisions taxing firm as well as partners were not discriminatory
- questions of law
- assessment of partners did not preclude assessment of the registered firm
-
Assessment of firms (law upto assessment year 1992-93), omitted ss. 182-183 (Contd.)
- rates of tax applicable in the case of “business firms”
- rates of tax applicable in the case of “professional firms”
- rates of tax on registered firms
- rates of tax on unregistered firms
- recovery of tax due by firm from its partners
- registered firm’s liability to tax on capital gains up to assessment year 1967-68
- requisite conditions for attracting section 182(4)
- section 182(3) neither confers any substantive right nor excludes operation of section 64
- sections 182 and 183 came into operation after the total income of the firm was determined
- special surcharge
- surcharges
- surcharges on unregistered firms
- treating an unregistered firm as a registered firm, section 183(b)
- unabsorbed depreciation of a registered firm or an unregistered firm assessed as a registered firm
- unabsorbed depreciation of an unregistered firm
- under the 1961 Act, even in case of collective entities, the ITO has no option to assess either such entity itself or its individual constituents
- unregistered firm, ascertainment of partners
- unregistered firm assessed as a registered firm, rates of tax
- whether each partner entitled to allowable rebate/deduction?
- scheme of sections 182 and 183
- section 182 and section 155, distinction
- Assessment of unregistered firms, omitted s. 183
-
Assessment when section 184 not complied with, s. 185
- text of section 185
- [Also see, “Assessment as a firm, s. 184”, “Competent parties”, “Enquiry following an application”, “Evidenced by an instrument”, “Formalities”, “Miscellaneous”, “Partnership and its essentials”, “Refusal of registration, etc.”, “Registration of firms (for and from 1-4-1993) (ss. 184-185)”, “Registration of firms (upto 31-3-1993) (ss. 184-185)”, “Specification of shares”, “Sub-partnership”]
- Assignment of immovable property of the firm to a partner
- At the time of credit of such income to the account of the payee
- Automatic dissolution
-
Agricultural income, exemption in respect of, s. 10(1) (Contd.)
- exemption does not depend on the character of the recipient
- exemption vis-a-vis heads of income
- legislative history of exemption or taxability of agricultural income
- onus to prove the extent of agricultural income lies on the assessee
- partial integration of net agricultural income with non-agricultural income for rate purposes, intra vires
- provisions in brief, departmental circular
- what is agricultural income
- question of law
- text of section 10(1)
-
Abatement of proceeding before Settlement Commission, s. 245HA
- revised Settlement Scheme, departmental circular
- user of materials, etc., produced before the Settlement Commission
- abatement of proceeding before Settlement Commission, section 245HA
- certain period excluded for the purpose of time-limit for completion of assessment, etc.
- credit for tax paid in case of abatement of proceedings, s. 245HAA [see, separate heading]
- introduction by the Finance Act, 1987
- introduction by the Finance Act, 2007
- omission of section 245HA by the Finance Act, 2002
- power to send a case back to the Assessing Officer
- section 245HA [operative between 1-6-1987 and 31-5-2002]-519
- section 245HA [operative from 1-6-2007]-518
- specified date, defined
- text of section 245HA
- the provisions of section 245HA also to apply to pending proceedings
-
Advance payment of tax, Part C of Chap. XVII [ss. 207 to 219]
- commission receipts, omitted s. 213 [see, separate heading]
- computation and payment of advance tax by assessee, omitted s. 209A [see, separate heading]
- computation of advance tax, s. 209 [see, separate heading]
- credit for advance tax, s. 219 [see, separate heading]
- estimate by assessee, omitted s. 212 [see, separate heading]
- instalments of advance tax and due dates, s. 211 [see, separate heading]
- interest payable by assessee in case of under-estimate, etc., s. 216 [see, separate heading]
- interest payable by assessee, s. 215 [see, separate heading]
- interest payable by assessee when no estimate made, s. 217 [see, separate heading]
- interest payable by Government, s. 214 [see, separate heading]
- liability for payment of advance tax, s. 207 [see, separate heading]
- payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer, s. 210 [see, separate heading]
- when assessee deemed to be in default, s. 218 [see, separate heading]
- conditions of liability to pay advance tax, s. 208 [see, separate heading]
- Advance ruling to be void in certain circumstances, s. 245T
-
Advance Rulings, Chap. XIX-B [ss. 245N to 245V]
- a new Chapter introduced (w.e.f. 1-6-1993) concerning advance rulings
- appellate authority not to proceed in certain cases, s. 245RR [see, separate heading]
- applicability of advance ruling, s. 245-S [see, separate heading]
- application for advance ruling, s. 245Q [see, separate heading]
- authority for Advance Rulings, s. 245-O [see, separate heading]
- definitions, s. 245N [see, separate heading]
- departmental circular explaining the provisions of the newly inserted Chapter XIXB
- departmental circular explaining the scope of the amendments made in Chapter XIX-B by the Finance (No. 2) Act, 1998
- powers of the Authority, s. 245U [see, separate heading]
- procedure of Authority, s. 245V [see, separate heading]
- procedure on receipt of application, s. 245R [see, separate heading]
- provisions about advance rulings in other enactments
- setting up of Authority for Advance Rulings in the case of non-residents, departmental circular
- vacancies, etc., not to invalidate proceedings, s. 245P [see, separate heading]
- advance ruling to be void in certain circumstances, s. 245T [see, separate heading]
- Agreements with foreign countries
- Agricultural income-tax attributable to dividends
- Alcoholic liquor
- Amount to be specified in the garnishee notice, sections 226(3)(i) and 226(3)(x)
- Appeal by a person denying liability to deduct tax in certain cases, s. 248
- Appeal by a person denying liability to deduct tax in certain cases, s. 248 (Contd.)
-
Appeal by partner, omitted s. 247
- appeal under section 247
- clog on partner’s right of appeal
- every partner was entitled to prefer an appeal against firm’s assessment on any of the two points
- ex-partner of a dissolved firm
- legal heir of a deceased partner held entitled to prefer appeal
- legislative amendments
- partner’s right to prefer appeal against assessment of URF
- scope of section 247
- text of omitted section 247
- where the clog did not operate
- where the partners were individually assessable on their respective shares in the total income of the firm
- 1922 Act
- Appeal to the Tribunal by the assessee, section 253(1)
-
Appeals and revision, Chap. XX [from s. 246 upto s. 255]
- appeal by a person denying liability to deduct tax in certain cases, s. 248 [see, separate heading]
- appeal by partner, omitted s. 247 [see, separate heading]
- appeals to the Appellate Tribunal, s. 253 [see, separate heading]
- appelable orders before Commissioner (Appeals), s. 246A [see, separate heading]
- appelable orders, s. 246 [see, separate heading]
- Appellate Tribunal, s. 252 [see, separate heading]
- form of appeal and limitation, s. 249 [see, separate heading]
- orders of Appellate Tribunal, s. 254 [see, separate heading]
- powers of the Commissioner (Appeals), s. 251 [see, separate heading]
- procedure in appeal, s. 250 [see, separate heading]
- procedure of Appellate Tribunal, s. 255 [see, separate heading]
- synopsis of Chapter XX
-
Appelable orders before Commissioner (Appeals), s. 246A
- legislative amendments-711
- appeal against an order made under section 170(2) or section 170(3)
- relevant rules and form
- 1-10-1998 notified as ‘appointed day’ for the purposes of section 246A
- abolition of the appellate level at Deputy Commissioner (Appeals), departmental circular
- appeal against an assessment order under section 143(3) or section 144
- appeal against an intimation under section 143(1) or section 143(1B)
- appeal against an order cancelling registration of a firm under section 186(1) or section 186(2)
- appeal against an order made under section 163 treating the assessee as the agent of a non-resident
- appeal against an order made under section 171 not recognising a partition of a HUF
- appeal against an order of assessment, etc., under section 147 or section 150
- appeal against an order of assessment, etc., under section 153A
- appeal against an order of block assessment
- appeal against an order of rectification
- appeal against an order passed against the assessee
- appeal against an order under section 201 charging interest for failure to deduct tax at source or to pay the deducted tax
- appeal against an order under section 237 refusing refund
- appeal against orders refusing registration, etc., to the firm
- appeal against penalty orders
- appealable orders before the Commissioner (Appeals)
- automatic transfer of appeals to the Commissioner (Appeals) of all appeals pending on 30-9-1998 before the Deputy Commissioner (Appeals)
- change in forum, not to affect, ordinarily, pending actions
- comparative view of section 246A (operative from 1-10-1998/1-6-2000) and section 246-713
- deeming provisions enacted in section 246A(1A)
- deeming provisions enacted in section 246A(1B)
- discussion under section 246 is relevant and apposite
- General Anti-Avoidance Rules (GAAR), departmental circular
- introduction by the Finance (No. 2) Act, 1998
- orders passed under section 201 of the Income-tax Act made appealable before the Commissioner (Appeals), departmental circular
- providing for the right to appeal against the order holding a person as an assessee in default under section 206C(6A), departmental circular
- provisions analysed
- scope and object of rule 46A of the 1962 Rules
- supplementary memorandum explaining the official amendments moved in the Finance Bill, 2012, as reflected in the Finance Act, 2012, provisions relating to direct taxes, departmental circular
- text of section 246A
- appeal against an order as directed by the Board
- remand
- Appeals to the Appellate Tribunal, Part B of Chap. XX [ss. 252 to 255]
-
Appeals to the Appellate Tribunal, s. 253
- 1922 Act
- a ground not taken before or not considered by the first appellate authority cannot normally be canvassed before the Tribunal
- a second appeal against the remand order does not become infructuous by framing the fresh assessment in pursuance of such remand
- appeal against order for acquisition, section 269G
- appeal not to be dismissed for defects in the memorandum of appeal
-
Appeals to the Appellate Tribunal, s. 253 (Contd.)
- appeal to the Appellate Tribunal competent against first appellate authority’s order rejecting an appeal on preliminary ground
- appeal to the Tribunal by the assessee, section 253(1)
- Assessing Officer competent to file a Tribunal appeal
- certified copy of the order appealed against in appeals filed before the Income-tax Appellate Tribunal, rule 9 of the Income-tax (Appellate Tribunal) Rules, 1963, departmental circular
- certified copy of the order appealed against in appeals to this Tribunal, departmental circular
- certified copy, what it is?
- clarification regarding monetary limit for filing appeal before SC/HC/ITAT, departmental circular
- clarification regarding revision of monetary limits for filing appeals by Department before various appellate bodies or appellate authorities, departmental circular
- condonation granted ignoring objection of the other party, order held not proper
- condonation power to be judicially exercised
- condonation to be granted after giving hearing to the respondent
- consequential amendments to section 253 relating to appeals to the Appellate Tribunal, departmental circular
- cross-objections need not be confined to the points taken by the appellant in the main appeal
- cross-objections to an appeal
- date of presentation
- departmental appeals not to be filed in certain cases, monetary limit revised
- discretion to be exercised judicially
- dismissal of an appeal as infructuous, when justified
- dismissal of second appeal as defective one
- duties of Tribunal
- duty to consider application for condonation
- enhancement of fee payable for filing appeal before the Appellate Tribunal, departmental circular
- exclusion of time in computing the period of limitation
- fee for filing a stay petition
- fees payable by assessees along with their appeals and reference applications to the Income-tax Appellate Tribunal, departmental circular
- filing fee for appeals before Income-tax Appellate Tribunal, departmental circular
- filing of documents in Hindi
- first appellate authority rejecting an appeal as time-barred, Tribunal appeal possible
- General Anti-Avoidance Rules (GAAR), departmental circular
- hike in fees for filing appeals to the Income-tax Appellate Tribunal, departmental circular
- language of the Tribunal
- legislative amendments-856
- matter referred to Larger Bench
- no appeal possible against a dead person
- notified States under rule 5A
- object of rule 11 of ITAT Rules
- object of section 253(5)
- other circumstances where second appeals may lie to the Tribunal
- period of limitation for preferring appeal to the Tribunal, section 253(3)
- powers and functions of the Registrar
- preparation of paper book, etc.
- prescribed form, etc.
- presented to whom?
- procedural technicalities in the memo of appeal should not stand in the grant of relief, if due
- question of fact
- question of law
- reasons, meaning of
- registrar to scrutinise appeals, as also to point out defects
- remand
- re-presentation of defective appeals
- revising monetary limits for filing Departmental appeals/references before Income-tax Appellate Tribunal, High Courts and Supreme Court, measures for reducing litigation, regarding, departmental circular
- right of appeal also to the [(w.r.e.f. 1-6-2013) Principal Commissioner or Commissioner] [(upto 31-5-2013) Commissioner], section 253(2)
- right of appeal to a third person
- stay petitions, procedure for filing and disposal of
- sufficient cause for condonation of delay
- suggestions made by Registrar for guidance of assessees with regard to appeals, applications and cross-objections
- supplementary memorandum explaining the official amendments moved in the Finance Bill, 2012, as reflected in the Finance Act, 2012, provisions relating to direct taxes, departmental circular
- Taxation Laws (Amendment) Act, 1970, Increase in the Tribunal fees and the jurisdiction of Single Members, departmental circular
- text of section 253
- the party, who invites an authority to exercise jurisdiction, cannot assail such jurisdiction if the order goes against him
- Tribunal not competent to decide a issue neither appealed against nor objected to
- use of Hindi in proceedings and orders, notification
- validity of section 253(6)
- what cannot be agitated in an appeal against section-263-order?
- whether an appeal lies against an order u/s. 250(4)?
- who is to be made the respondent in a Tribunal appeal
- writ
- [Also see, “Appellate Tribunal, s. 252”, “Orders of Appellate Tribunal, s. 254”, “Procedure of Appellate Tribunal, s. 255”]
- illustrations, where the cause shown was held to be sufficient
- onus
- provision relating to approval of charitable institutions and funds, departmental circular
- concession on a point creates an estoppel against its re-agitation
- condonation of delay
- relevant rule and forms
- appellant contending a different status
- fees
-
Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals), Part A of Chap. XX [ss. 246 to 251]
- appeal by a person denying liability to deduct tax in certain cases, s. 248 [see, separate heading]
- appeal by partner, omitted s. 247 [see, separate heading]
- appelable orders before Commissioner (Appeals), s. 246A [see, separate heading]
- appelable orders, s. 246 [see, separate heading]
- form of appeal and limitation, s. 249 [see, separate heading]
- powers of the Commissioner (Appeals), s. 251 [see, separate heading]
- procedure in appeal, s. 250 [see, separate heading]
-
Appelable orders, s. 246
- action required to be taken by Appellate Assistant Commissioner or Commissioner on or after the appointed day in relation to any appeal disposed of before that day, departmental circular
- amendment of section 246 relating to appealable orders, departmental circular
- amendment of the sub-heading ‘A’ of Chapter XX relating to appeals and revisions, departmental circular
- 1922 Act
-
Appelable orders, s. 246 (Contd.)
- appeal against Income-tax Officer’s orders refusing registration to a firm because of certain defects in the application or in the declaration for continuation of registration for a subsequent year, departmental circular
- appeals, etc., pending immediately before the appointed day before the Appellate Assistant Commissioners or Commissioners to stand transferred to Commissioners (Appeals), section 246(3), departmental circular
- appeals, substitution of new section 246 by the Amending Act, 1987, and further amendments therein by the Amending Act, 1989, departmental circular
- categories of orders where appeals will lie to Commissioners (Appeals), departmental circular
- clarification regarding revision of monetary limits for filing appeals by the department before various appellate bodies or appellate authorities, departmental circular
- creation of a new appellate authority, namely, Commissioner (Appeals), departmental circular
- income limits for assigning cases to Deputy Commissioners/Assistant Commissioners and Income-tax Officers, reiteration of existing instructions, departmental circular
- insertion of new section 246A by the Amending Act, 1987, and its omission by the Amending Act, 1989, departmental circular
- instructions regarding income-limits for assigning cases to Deputy Commissioners/Asst. Commissioners/ITOs, departmental circular
- modification of provisions relating to filing of first appeal, departmental circular
- modification of the provisions relating to the jurisdiction of the Commissioner (Appeals), section 246, departmental circular
- other provisions, departmental circular
- periodicity of meetings of Committees of Write off of irrecoverable demands and raising of monetary ceiling, modification of Instruction No. 16/2003, dated 18-11-2003, departmental circular
- revision of monetary limits for filing appeals by the Department before Income tax Appellate Tribunals, High Courts and Supreme Court, measures for reducing litigation, departmental circular
- section 246, as it stood up to 31-3-1989
- sunset clauses to sub-sections (1) and (2) of section 246 of the Income-tax Act, departmental circular
- table showing comparative view of the different sub-sections, clauses or sub-clauses, etc., of section 246 from time to time-602
- [Also see, “Appealable orders (upto 31-5-2000) (s. 246)”, “Right of appeal (s. 246)”]
- departmental instructions under section 246-704
- legislative amendments-601
- text of section 246
- appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals), departmental circular
-
Appealable orders (upto 31-5-2000) (s. 246)
- a single writ petition by several petitioners possible
- a single writ petition in respect of several assessment years, whether possible?
- after dismissal of a writ petition, second writ petition on the same matter cannot be entertained
- an appealable order must be a speaking order
- an intimation refusing to take cognizance of a loss return, held appealable
- appeal against a best judgment assessment
- appeal against a fresh assessment
- appeal against an assessment order passed after a draft assessment order under the then section 144B
- appeal against an assessment order under section 143(3) or section 144
-
Appealable orders (upto 31-5-2000) (s. 246) (Contd.)
- remand to the CIT(A)
- appeal against an order cancelling registration of a firm under section 186(1) or section 186(2)
- appeal against an order made under section 163 treating the assessee as the agent of a non-resident
- appeal against an order of assessment, etc., under section 147 or section 150
- appeal against an order of block assessment
- appeal against an order of rectification
- appeal against an order passed giving effect to an appellate, or a revisional, order
- appeal against an order under section 146 (operative upto 31-3-1989) refusing to reopen an assessment made under section 144
- appeal against an order under section 171 not recognising a partition of a HUF
- appeal against an order under section 185(5) refusing registration
- appeal against an order under section 201 charging interest for failure to deduct tax at source or to pay the deducted tax
- appeal against an order under section 216 charging interest for under-estimate, etc., of advance tax
- appeal against an order under section 237 refusing refund
- appeal against an order under the pre-1989 section 3(4) not permitting change of previous year
- appeal against assessment on the basis of section 144B directions
- appeal against non-grant of interest u/s. 214
- appeal against order refusing continuation of registration
- appeal against orders refusing registration, etc., to the firm
- appeal against section 104 order
- appeal possible on or after 1-6-1994 even against an intimation under section 143(1) or 143(1B) (operative between 1-4-1989 and 31-5-1999)
- appeal possible on or after 1-6-1994 even against an order under section 143(1A), (operative between 1-4-1989 and 31-5-1999) levying additional income-tax
- appealable orders (upto 31-5-2000)-698
- appeals u/s. 246(1)(a) and section 246(1)(j) are separate ones
- appeals under the pre-1989 sections 246(1)(d) and 246(1)(j) are independent of each other
- assessee’s grievances in an appeal against section 143(3) assessment
- assessment made on the registered firm after invoking the then section 182(3), held appealable
- assessment on mistakened return, appeal not barred, doctrine of estoppel not applicable
- assessment order made by consent is appealable
- automatic transfer of certain pending appeals from DC (Appeals) to CIT (Appeals)
- belated loss return not considered by AO, whether appeal lies?
- composite appeal possible against assessment order and order refusing partition under section 171
- costs awarded against the ITO
- defect in the prayer
- delay, when fatal
- denying liability to be assessed
- determination of residential status to form part of assessment order
- dismissal of a writ petition without assigning reasons, not proper
- denying his liability to deduct tax at source
- dismissal of writ petition for lack of jurisdiction or for lack of bona fide, distinction
- disputing the residence qualification
- Double Taxation Relief
- effect of an interim order of stay granted
- exercise of writ jurisdiction, interference by appellate court
- existence of an adequate alternative remedy, whether a bar to writ petition?
- from a date to be appointed, no appeal possible before the Division Bench of the High Court against a writ decision by a single judge
- High Court, in disposing a writ petition, must pass a speaking order
- High Court in writ jurisdiction, not a court of appeal
- illustrative cases wherein appeal held maintainable
- illustrative cases wherein appeal held not maintainable
- interference with the findings of fact, when possible
- invoking revisional jurisdiction under section 264, not a bar to filing of appeal
- judicial review is not an appeal
- locus standi to file a writ
- no appeal against a provisional assessment for refund
- no appeal against an assessment under section 143(1) (operative between 1-4-1971 and 31-3-1989)
- no appeal against demand of interest under section 220(2)
- no appeal against treatment of a person as the principal officer
- no limitation period for filing a writ petition
- no relief to be granted to the writ petitioner if the claim is barred by time
- normally no writ
- objecting to the amount of loss computed
- objection as to the place of assessment cannot be taken in an appeal
- one single appeal against a common order of assessment and refusal of registration
- one single appeal against separate orders of assessment and refusal of registration possible
- order charging interest, whether appealable?
- order holding one liable to be assessed under the Act
- order reducing, and not waiving, interest under section 215 in pursuant to Commissioner’s revisional order, no appeal competent
- payment of assessed tax no more necessary for filing an appeal against penalty for non-payment
- power to transfer pending appeals
- powers of High Powered Committee
- proper High Court
- provisions of section 246 made inoperative with effect from 1-6-2000
- Public Interest Litigation (PIL), principles evolved, summarised
- quashing of an order in writ jurisdiction, effect of
- refusal to condone delay in filing Form No. 12, order whether appealable?
- registration refused consequent upon best judgment assessment, setting aside of the best judgment assessment confers right of appeal against fresh assessment in the status of an URF
- review of writ decisions
- separate appeals against 144-assessment and 146-orders
- State of Bihar held answerable for suppression of material facts in filing another writ on a matter already decided
- status, extent of definition
- technical rules of CPC not to be applied to writ proceedings
- validity of service of a 148 notice cannot be questioned in an appeal against an 144-assessment without resorting to proceedings under section 146
- want of jurisdiction
- when failure to disclose fact to disentitle remedy before writ court
- writ appeal by the petitioner, respondent not to be permitted to challenge writ decision in the absence of an appeal or a cross-objection filed by him
- writ, held maintainable
- writ, held not maintainable
- writ jurisdiction, exercise of
- writ jurisdiction, nature of
- writ petition challenging a show-cause notice
- writ petition challenging the validity of a levy, grant of stay of recovery, when to be allowed
- writ petition clubbing multifarious prayers concerning different Departments and authorities, not maintainable
- writ petition, ex parte interim order, when to be passed
- written submissions to be made in writ filed before the High Court challenging the validity of search
- [Also see, “Appelable orders, s. 246”, “Right of appeal (s. 246)”]
- appeal against imposition of fine/penalty for non-compliance with a summons
- no appeal against a tentative determination, but it lies against only final determination
- no bypassing of High Court
- appeal against penalty orders
- no supplementary appeal possible
- appeal against an order under section 170(2) or section 170(3)
- Applicability of advance ruling, s. 245-S
- Appellate authority not to proceed in certain cases, s. 245RR
-
Appellate Tribunal, s. 252
- 1922 Act
- appointment of a Vice-President or Vice-Presidents of Appellate Tribunal, departmental circular
- appointment of President of the Appellate Tribunal, departmental circular
- appointment of Senior Vice-President of Appellate Tribunal, departmental circular
- appointment of temporary members
- benches of the Tribunal
- changes in the eligibility criteria for appointment as Judicial Member and Accountant Member in Appellate Tribunal, departmental circular
- circuit Bench of ITAT at Ranchi, departmental circular
- constitution of ITAT
- functions of Vice-Presidents
- history
- judicial decisions of the Tribunal not under control of Department of Legal Affairs
- jurisdiction of Single Bench of Tribunal, governed by what
- legislative amendments-833
- members of the Tribunal to get redressal of grievances relating to service conditions by approaching Central Administrative Tribunal (CAT) and not the High Court
- modification of provision relating to appointment of President of Appellate Tribunal, departmental circular
- recruitment and conditions of service of members of ITAT
- remedy of appeal, connotation of
- stay petitions before ITAT, steps to be taken to protect the interests of Revenue, departmental circular
- text of section 252
- Tribunal Members to be treated as judicial officers in the matter of providing residential accommodation on priority basis
- amendment of the provisions relating to qualifications of the Members of the Appellate Tribunal and related matters, sections 252, 253, 256 & 269G, departmental circular
-
Attachment and sale (s. 222) (Contd.)
- attachment of decretal amount, effect of
- any person whose interests are affected by the sale
- attachment of interest of a partner
- adjourment of a sale when possible, when a second sale is not continuation or adjournment of the first sale
- adjournment of sale for more than a month needs a fresh proclamation of sale
- agriculturist’s house
- allowances of Government servants
- application of mind to the evidence and documents produced
- application to set aside a sale
- application u/r. 60(1), when cannot be made or prosecuted?
- attachable portion of salary
- attachment against property already gifted by the certificate debtor
- attachment and sale of immovable property
- attachment and sale of movable property
- attachment and sale under illegal or defective orders of assessment
- attachment of a debt not secured by negotiable instrument, how to be effected
- attachment of fixed deposits, banker’s lien, not by itself a bar
- attachment of immovables, whence effective?
- attachment of promissory notes
- attachment of property in custody of court or public officer
- attachment of shares, effect of
- attachment order, when to be deemed to have been vacated
- auction purchaser does not acquire any interest in the property if the sale itself is set aside in appeal
- object of suit under rule 11(6)
- authority must be filed if the bid is on behalf of another person
- bar to jurisdiction of civil courts
- but, certificate of sale is required to be filed in Book No. 1
- certain transfers to be void
- certificate of sale and its evidentiary value
- certificate of sale is not an ‘instrument’ of sale
- certificate of sale is not compulsorily registrable
- certificates against different persons, clubbing not possible
- certificates under different Acts, clubbing not possible
- charge created by an award of the arbitrator, whence effective
- claim for exemption under the proviso to section 60(1), when can be made
- compensation awarded to the dependants of a tax-defaulter killed in motor accident
- conclusiveness or finality of the adjudication made by the TRO
- contingent interest
- court has, in a partition suit, no inherent power to direct sale of immovable property to relieve it from burden of arrears of tax
- defaulter has no right to claim that the recovery should be effected through property A in preference to property B
- defaulting purchaser answerable for loss on resale
- disbursement by Defaulters’ Committee of Stock Exchange, how to be made
- disposal of proceeds of execution
- duty of Tax Recovery Officer to confirm the sale
- effect of failure to furnish information in respect of properties held benami
- exclusion of certain periods
- extension of time-limit for sale of attached immovable property
- extent and scope of enquiry under rule 11
- extent of the sale to be ordered by the Tax Recovery Officer
- failure to give notice to the defaulter for settling a proclamation of sale, subsequent proceeding and sale, whether void?
- filing of claims
- for a suit to restrain TRO, a notice u/s. 80 of the CPC is necessary
- fresh proclamation before resale
- how an application under rule 61 can be withdrawn?
- interest of a lessee of a residential building
- investigation of a claim should be full and adequate
- matter remanded to the TRO to adjudicate claim petition
- mention of wrong person as the owner of the property, sale not vitiated
- mode of making proclamation
- monies payable under a policy of insurance
- scope of suit under rule 11(6)
- no application u/r. 60(1) possible after dismissal of application u/r. 61
- no attachment of movables unless warrant of attachment is served personally on the defaulter
- no attachment possible of shares donated by the defaulter
- no bar against attaching immovable property before trying other means
- no estoppel or waiver
- no recovery possible without valid service of notice of demand
- no sale possible without prior attachment
- no suit possible after dismissal of an application under rule 61
- omission to make legal representative of the deceased-defaulter a party to the sale proceedings—effect of
- opportunity of being heard must be given to the person filing claims or objections
- other specific provisions granting protection against attachment
- period of limitation for filing a suit challenging confirmation of sale
- plea of fraud against the order of TRO was not upheld
- ‘possessed’ in rule 11(3), implication of
- postponement of sale to enable defaulter to raise amount due under certificate
- proclamation of sale must accurately specify the property
- proclamation of sale must make a correct statement of time and place
- proclamation of the intended sale to be made also in the language of the district
- property held in benami
- property liable to attachment and sale in execution of a certificate
- provident fund and pensionary benefits
- provisional attachment to protect revenue in certain cases
- purchase of undivided interest of a coparcener
- purchaser of property in auction, held not liable to pay 50 per cent of unearned increase to DDA
- recovery from a property other than that liable to confiscation is possible
- recovery not possible from property attached under criminal law
- recovery not possible from property belonging to a person other than the defaulter
- recovery possible to the extent of the interest of the person concerned
- reserve price
- residential house
- return of purchase money in certain cases
- rule 68B, not being retrospective, not to affect vested rights
- sale at an unreasonably-low-price constitutes material irregularity as well as substantial injury
- sale by public auction
- sale cannot be set aside except on any of the grounds covered by rule 60, 61 or 62
- sale held to be null and void as it violated rules 52 to 55
- sale not to become absolute on confirmation of sale, it attains finality on disposal of appeal
- sale to be effected within a reasonable time after attachment
- sale without notice to a mortgagee by way of English mortgage held invalid
- second application for setting aside sale is barred
- section 60 of the CPC-016
- still, Civil Court has jurisdiction to a certain extent
- success of application u/r. 61
- suit against a purchaser, when not maintainable?
- suit by a third party possible if his/her property is attached for realisation of tax dues of an assessee
- suit concerning a question pertaining to the validity of the sale held by the income-tax authorities, held not barred by section 293
- Supreme Court dicta
- TRO cannot extend time-limit under rule 68B by granting a long postponement of sale
- TRO has no power to grant specific performance
- recovery of husband’s tax dues from property purchased by wife from her husband is, ordinarily, not possible
- TRO not to confirm the sale when demand ceases to exist
- tax reduced on appeal, sale held for the originally assessed tax realisation, not valid
- temporary injunction not granted in a suit instituted under rule 11(6)
- tools of artisans
- transfer of negotiable instruments and shares
- validity of attachment and/or sale, whether dependent on the correctness of the dues stated in the certificate
- wearing apparel
- when a suit under rule 11(6) is needed
- where the attachment was effected before 1-6-1992
- whether material irregularity or substantial injury to be averred specifically in the application
- which property is attachable
- withdrawal of attachment on satisfaction or cancellation of certificate
- [Also see “Appointment of receiver (s. 222)”, “Arrest and detention (s. 222)”, “Certificate to Tax Recovery Officer, s. 222”, “Modes of recovery (s. 222)”, “Other provisions (s. 222)”, “Recovery from whom (s. 222)”, “Recovery proceedings, general (s. 222)”]
- attachment and sale
- time-limit for sale of attached immovable property
- claim or objection to be first disposed of
- sale to be by public auction
- ownership flat
- suit questioning the validity of sale
- deposit by purchaser and resale in default
- purchaser’s title
- recovery from a property already sold out to a third person prior to raising of demand against the transferor is not possible
- resistance or obstruction to delivery of possession to the purchaser
- building grant
- annuity
- postponement of sale may be on terms
- Appellate Tribunal, s. 252 (Contd.)
-
Application for advance ruling, s. 245Q
- form of application for obtaining an advance ruling
- language of the Authority
- legislative amendment(s)
- procedure and manner for making application for advance ruling
- questions not to be answered hypothetically
- relevant rules and forms
- text of section 245Q
- withdrawal of an application
- application, how to be signed
- Application for allotment of a tax-collection account number, section 206CA(1)
- Application for allotment of a tax-deduction account number, section 203A(1)
- Application for obtaining a certificate for receiving certain sums without deduction of tax, section 195(3)
-
Application for settlement of cases, s. 245C
- a dishonest assessee, not making a true and full disclosure, is not entitled to approach the Commission
- amendment of section 245C, departmental circular
- application for settlement
- calculation of the additional amount of income-tax payable
- filing of settlement application u/s. 245C, effect of
- form of application for settlement of case, rule 44C
- introduction by the Taxation Laws (Amendment) Act, 1975
- jurisdiction of Settlement Commission, when commences
- legislative amendments-429
- modification in the condition for filing an application before the Settlement Commission, departmental circular
- nature of section 245C
- no withdrawal possible
- powers of the High Court
- relevant rules and form
- remand to Settlement Commission
- additional amount of income-tax payable
- calculation of the additional amount of income-tax payable in cases covered by Chapter XIV-B (ss. 158B to 158BH)
- chapter XIX-A, how to be construed upto 26-9-1991
-
Application for settlement of cases, s. 245C (Contd.)
- remand to the High Court
- Settlement Commission, departmental circular
- Settlement Commission has jurisdiction also with regard to cases arising under Chapter XIV-B
- text of section 245C
- true and full disclosure needed for maintainability of a settlement application
- who can avail the settlement machinery (upto 26-9-1991)
- Agricultural Produce Marketing Committee
- Agricultural Refinance and Development Corporation
- Application to AO for determining the appropriate proportion of the sum amenable to the deduction provision, section 195(2)
- Appointment of receiver (s. 222)
-
Arrest and detention (s. 222)
- arrest and detention of the defaulter
- arrest of legal representative, whether possible?
- attachment as well as arrest are both possible
- karta, whether can be arrested for tax arrears against HUF?
- partner, whether can be arrested for recovery of tax due by firm?
- power of High Court to issue writ of habeas corpus, when can be exercised
- provisions of rules 73 to 76 are of mandatory nature
- right of a person arrested
- sentencing to jail is not a mode of discharging liability
- [Also see “Appointment of receiver (s. 222)”, “Attachment and sale (s. 222)”, “Certificate to Tax Recovery Officer, s. 222”, “Modes of recovery (s. 222)”, “Other provisions (s. 222)”, “Recovery from whom (s. 222)”, “Recovery proceedings, general (s. 222)”]
- arrest and detention-088
- Assessee deemed to be in default
- Assessee when deemed to be in default, sections 220(4) and 220(5)
- AO’s power to revise demand of advance tax already made, section 210(4)
- Attachment and sale (s. 222)
-
Authority for Advance Rulings (Procedure) Rules, 1996 (The)
- amendment of the record, r. 20
- authentication and communication of orders, r. 26
- authorisation to be filed, r. 14
- continuation of proceedings after the death, etc., of the applicant, r. 15
- date and place of hearing to be notified, r. 13
- amendment of the record, r. 20
- authentication and communication of orders, r. 26
- authorisation to be filed, r. 14
- continuation of proceedings after the death, etc., of the applicant, r. 15
- date and place of hearing to be notified, r. 13
- declaration of advance rulings to be void in certain circumstances, r. 23
- definitions, r. 2
- dress regulations, r. 29
- fees for supply of additional certified copies, r. 21
- hearing of application ex parte, r. 17
-
Authority for Advance Rulings (Procedure) Rules, 1996 (The) (Contd.)
- declaration of advance rulings to be void in certain circumstances, r. 23
- definitions, r. 2
- dress regulations, r. 29
- fees for supply of additional certified copies, r. 21
- hearing of application ex parte, r. 17
- hearing of application, r. 16
- inspection of records and fees thereof, r. 22
- language of the Authority, r. 3
- mode of service of notices, r. 9
- modification of the order, r. 18
- power to remove difficulty, r. 6
- powers and functions of the Secretary, r. 7
- powers of the Authority, r. 5
- procedure for filing applications, r. 10
- procedure in case of other application, r. 28
- proceedings not open to the public, r. 24
- proceedings of the Authority, r. 27
- publication of orders, r. 25
- rectification of mistakes, r. 19
- short title and commencement, r. 1
- signing of notices, etc., r. 8
- sittings of the Authority, r. 4
- submission of additional facts before the Authority, r. 11
- hearing of application, r. 16
- inspection of records and fees thereof, r. 22
- language of the Authority, r. 3
- mode of service of notices, r. 9
- modification of the order, r. 18
- power to remove difficulty, r. 6
- powers and functions of the Secretary, r. 7
- powers of the Authority, r. 5
- procedure for filing applications, r. 10
- procedure in case of other application, r. 28
- proceedings of the Authority, r. 27
- publication of orders, r. 25
- questions contained in the application, r. 12
- rectification of mistakes, r. 19
- short title and commencement, r. 1
- signing of notices, etc., r. 8
- sittings of the Authority, r. 4
- submission of additional facts before the Authority, r. 11
- text of—-627
- proceedings not open to the public, r. 24
- questions contained in the application, r. 12
-
Authority for Advance Rulings, s. 245-O
- authority for Advance Rulings, how to be constituted (operative between 1-6-1993 and 30-9-2014)
- Central Government empowered to constitute the Authority for Advance Rulings
- location of the office (operative between 1-6-1993 and 30-9-2014)
- no jurisdiction to give advance rulings on questions relating to taxes other than income-tax
- officers and staff (operative between 1-6-1993 and 30-9-2014)
- salaries and allowances (operative between 1-6-1993 and 30-9-2014)
- text of section 245-O
- legislative amendment(s)
- Administration of public religious or charitable trusts
- Aircraft Indian company on lease rent
- Administrator appointed under section 7 of Act 58 of 2002
- Agent’s commission
-
Allowance or perquisite paid to the Chairman or a retired Chairman or any other Member or retired Member of the Union Public Service Commission, exemption in respect of, s. 10(45) (w.r.e.f. 1-4-2008)
- exemption in respect of any allowance or perquisite paid to the Chairman or a retired Chairman or any other Member or retired Member of the Union Public Service Commission
- exemption of certain perquisites of Chairman and Members of Union Public Service Commission, departmental circular
- introduction by the Finance Act, 2011
- notification u/s. 10(45), exemption to notified allowance and perquisites
- text of section 10(45)
- Apparent consideration
- Accounts
- Actuaries Act, 2006
- Abetment of false return, etc., s. 278
- Accepting certain loans and deposits
-
Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax [Chap. XXA] [ss. 269A to 269-S]
- appeal against order for acquisition, s. 269G [see, separate heading]
- appeal to High Court, s. 269H [see, separate heading]
- appearance by authorised representative or registered valuer, s. 269-O [see, separate heading]
- assistance by Valuation Officers, s. 269L [see, separate heading]
- chapter not to apply to transfers to relatives, s. 269Q [see, separate heading]
- chapter not to apply where transfer of immovable property made after a certain date, s. 269RR [see, separate heading]
- chapter XXA not to apply to transfers made on or after 1-10-1986
- commencement
- compensation, s. 269J [see, separate heading]
- competent authority, s. 269B [see, separate heading]
- definitions, s. 269A [see, separate heading]
- departmental circular
- enactment
- existing provisions of Chapter XXA in brief, departmental circular
- extension of the provisions of Chapter XXA through the Amending Act, departmental circular
- hearing of objections, s. 269F [see, separate heading]
- immovable property in respect of which proceedings for acquisition may be taken, s. 269C [see, separate heading]
- legislative background
- not ultra vires
- objections, s. 269E [see, separate heading]
- payment or deposit of compensation, s. 269K [see, separate heading]
- powers of competent authority, s. 269M [see, separate heading]
- chapter not to extend to State of Jammu and Kashmir, s. 269-S [see, separate heading]
- Airports Authority of India Act, 1994
-
Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax [Chap. XXA] [ss. 269A to 269-S] (Contd.)
- preliminary notice, s. 269D [see, separate heading]
- properties liable for acquisition under this Chapter not to be acquired under other laws, s. 269R [see, separate heading]
- provisions in brief, departmental circulars
- provisions of Chapter XXA to be strictly applied
- rectification of mistakes, s. 269N [see, separate heading]
- registration of certain transactions, s. 269AB [see, separate heading]
- statement to be furnished in respect of transfers of immovable property, s. 269P [see, separate heading]
- synopsis of Chapter XXA-673
- vesting of property in Central Government, s. 269-I [see, separate heading]
- Agricultural and Processed Food Products Export Development Authority Act, 1985
- Airports Economic Regulatory Authority of India Act, 2008
- Alteration
- Amendment of assessment on appeal, s. 267
-
Appeal against order for acquisition, s. 269G
- additional evidence
- additional ground
- all points of facts must be found
- appeal against the order for acquisition, departmental circular-785
- appeal to the Tribunal
- consideration of appeal on merits, when possible
- copies of order to be served
- exclusion of time requisite for obtaining a certified copy of the order
- expeditious disposal prescribed
- form and manner of appeal
- fees
- departmental circular-785
-
Appeal against order for acquisition, s. 269G (Contd.)
- further opportunity by way of remand ordinarily not proper
- legislative amendments
- limitation Act provisions are not to apply
- no single-member Bench
- notifications prescribing the procedure for appeal and application under section 269G-786
- objection to jurisdiction
- order final
- period of limitation for preferring Tribunal appeal
- power to determine fair market value
- power to extend time
- powers of rectification
- reappraisal of evidence possible
- relevant rule and form
- text of section 269G
- writ, held maintainable
- hearing and orders
- Appeal or application for reference by income-tax authority
-
Appeal to High Court, s. 260A (Contd.)
- period of limitation for filing an appeal
- power of the High Court to condone delay in filing of appeals, departmental circular
- power to pass appropriate order
- power to recall ex parte order
- procedural review and substantive review, difference between
- provisions of CPC applied
- provisions of section 260A are not to be liberally construed
- reference called for earlier year on identical issue, appeal to be disposed of on merits
- remand to CIT(A)
- remand to the High Court
- remand to the Tribunal
- respondent need not be heard before admission of appeal
- right of appeal is a vested right
- rule of limitation
- scope of appeal is wider than the reference, stale issues not to be permitted
- scope of appeal under section 260A is very limited
- section 260A and section 256, distinction
- section 260A of 1961 Act vis-à-vis article 116 of Schedule to 1963 Act
- section 260A(4) not to affect Court’s power
- stay during pendency of appeal
- substantial question of law, what it is?.
- text of section 260A
- these were held not substantial questions of law
- these were held to be substantial questions of law
- what the High Court cannot do
- when a finding can be set aside or interfered with
- when a finding is perverse
- when a question of fact becomes a question of law
- when an appeal lies to the High Court under section 260A(1)
- when remand to Tribunal not to be made
- who can prefer an appeal under section 260A
- writ petition
- other issues to be considered after receipt of fresh finding from AO
- pre-requisite condition for exercise of jurisdiction under section 260A
-
Appeals to the Supreme Court [Part D of Chap. XX] [ss. 261 & 262]
- civil proceeding
- a fit case for appeal to Supreme Court, section 261
- act of the Court, nobody should suffer
- additional evidence
- appeal by special leave under article 136, cross-objections do not lie
- appeal to Supreme Court against refusal to issue a writ
- appeal to Supreme Court, s. 261 [see, separate heading]
- appeal to the Supreme Court under section 261
- appeal under Article 136 lies against the order of the Settlement Commission
- appeals by special leave may be against judgment of any tribunal
- appeals under Article 132
- appeals under Article 133
- application for intervention, when permissible and upto what extent
- article 134 concerns criminal matters
- article 134A
- article 135
- article 136 confers a special jurisdiction of sweeping nature
- article 136 confers extraordinary power of discretionary nature
- article 136 confers overriding and extensive powers without any right of appeal
- article 136 grants a special right
- article 136 is the residuary power of the Supreme Court
- background of insertion of section 66A
- binding force of Supreme Court judgments-422
- but, even summary dismissal of an appeal by the Supreme Court attracts doctrine of merger
- but overruling may be made to have prospective application only
- compliance with the obligation to deduct tax at source does not involve contempt of Court
- concession of counsel recorded in the High Court’s judgment, how can be challenged
- concurrent findings of fact not to be interfered with in an appeal under article 136
- conversion of an incompetent appeal to the Supreme Court into a special leave petition
- correctness of a judgment can objectively and honestly be questioned
- costs
- court’s duty to correct its own mistakes
- criteria same as in C.P. Code
- decision of long-standing not lightly to be disturbed
- decisions in income-tax references not appealable under Article 133
- decisions of the Courts are of public importance
- declaration of law by the Supreme Court, whence effective
- departmental circular(s), instruction(s), etc., under sections 261-262-507
- different High Courts’ decisions on the point of sufficiency of the grounds
- discretionary power continues to remain vested even at the stage of hearing of the appeal by special leave
- court judgments to be construed, normally, as documents
- 1922 Act
- declaration of law as unconstitutional, effective date on which it comes into force
-
Appeal to High Court, s. 269H
- according to another view, the Limitation Act provisions do not apply to appeals under section 269H
- according to one view, the Limitation Act provisions apply
- appeal to High Court, departmental circular
- departmental circular
- fair market value, a question of fact
- findings of fact, not to be interfered with by the High Court
- hearing of the appeal
- High Court remanded the matter to the competent authority
- legislative amendment(s)
- no reference, but appeal to High Court
- person aggrieved
- power to rectify arithmetical error
- reappraisal of evidence not possible
- text of section 269H
- these are findings of fact
- Tribunal’s decision upheld
- high Court cannot go into the sufficiency or otherwise of the material
- Appeal to Supreme Court, s. 261
- Appeals to High Court [Part CC of Chap. XX] [ss. 260A & 260B]
-
Appeals to the Supreme Court [Part D of Chap. XX] [ss. 261 & 262] (Contd.)
- dismissal of a writ petition by High Court bars petition under Article 32, only remedy is appeal to the Supreme Court
- dismissal of special leave to appeal, neither attracts doctrine of merger nor article 141, 13488
- doctrine of merger is not of universal application
- doctrine of per incuriam
- effect of filing of a petition for special leave to appeal
- effect of grant of special leave to appeal, 13488
- effect of overruling a judgment
- effect of the law declared by the Supreme Court not to be diluted
- effect of the Supreme Court decision
- efficacy of the judgment reviewed
- entertainment of an appeal by the Supreme Court not to be shut out even though no appeal preferred against two decisions followed in the judgment appealed against
- exemplary costs awarded
- exemplary damages
- extent of the power of the Supreme Court under article 142
- final order within the meaning of Article 133
- guiding principles in the matter of exercising power of review
- hearing before Supreme Court, s. 262 [see, separate heading]
- High Court cannot be equated with the Supreme Court
- High Court decision based on non-existent factual premise, not sustainable
- remedy under article 136 is a constitutional right
- High Court judge not empowered to direct that the appeal pending before him be decided finally by the Supreme Court
- how the law declared by the Supreme Court to be adopted
- if certificate of fitness is refused, the party may apply to the Supreme Court direct for special leave to appeal
- impact of dismissal of special leave petition
- instructions to subordinate authorities, streamlining of the procedure relating to the submission of SLP proposals to the Board
- judgments are not to be construed as statutes
- latest Supreme Court decision to be taken note of even by the Assessing Officer passing order after remand
- law declared by a superior court, whence effective
- leading Privy Council cases on which the different High Court decisions are based
- legislative amendments to section 261
- limitations for an appeal to Supreme Court under Article 136
- major function of the Supreme Court
- matter involving a question in respect of liability of a public sector company for payment of duty, proper procedure to be followed
- moulding the relief
- new plea before the Supreme Court
- new point was not allowed to be raised or was not considered
- no appeal to be filed before the Supreme Court under section 261 by the Department in certain cases
- no order can be passed in favour of an intervener
- normal procedure short-circuited by the Supreme Court
- one should not go scot free for abuse of process of law
- oral application possible
- order obtained by abuse of process of Court, not to remain operative for a moment
- order refusing special leave to appeal may be by a non-speaking order or by a speaking order, 13488
- ordinarily no reappraisal of evidence possible
- overruling is always retrospective
- period of limitation for filing a petition for special leave to appeal.
- period of limitation for making an application for a certificate of fitness
- power of review exists, but should be sparingly used
- power of Supreme Court to punish for contempt of the Courts and Tribunals subordinate to it
- power of the Supreme Court to make orders which have the effect of law
- power to expunge disparaging remarks from a judgment, when can be exercised
- power to review a judgement
- principles of fitness for the grant of a certificate
- proper remedy in case of infraction of law laid down by Supreme Court
- reconsideration of a judgment under inherent powers
- relief depending on disputed fact, when cannot be given by the Supreme Court
- remand to the High Court
- remedy when the High Court refuses to grant an application under section 256(2)
- scope of jurisdiction of High Court on application for certificate
- sole function of the court
- special leave petitions dismissed
- stay of proceedings before the income-tax authorities
- still, there is no jurisdictional lock so as not to interfere with concurrent findings of fact
- subsequent events, when to be taken note of
- Supreme Court remanded the matter to the Assessing Officer
- Supreme Court remanded the matter to the first appellate authority
- Supreme Court remanded the matter to the Tribunal for rehearing
- Supreme Court substituted the question sought for, while the High Court directed a different question
- synopsis of Part D of Chapter XX
- text of section 261
- text of section 262
- The Federal Court
- The Supreme Court
- Tribunal’s order and the statement of the case should form part of the paper book filed before the Supreme Court
- two stages in exercise of jurisdiction under article 136
- union judiciary
- when the technical bar of res judicata applies
- exemplary punishment
- summary of certain propositions about binding precedents
- Supreme Court’s appellate jurisdiction under section 261 of the Income-tax Act
- Appearance by authorised representative or registered valuer, s. 269-O
- Application for reference by income-tax authority
- Application to the High Court
-
Appropriate authority, s. 269UB
- an appropriate authority to consist of three persons
- appropriate authority and not “competent authority” arbiter
- Constitution of Appropriate Authorities
- jurisdiction of appropriate authority
- notifications under section 269UB-877
- order by appropriate authority for purchase by Central Government of immovable property, s. 269UD [see, separate heading]
- order of appropriate authority to be final and conclusive, s. 269UN [see, separate heading]
- powers of the appropriate authority, s. 269UI [see, separate heading]
- relevant rule
- text of section 269UB
- Assessment on appeal
-
Assistance by Valuation Officers, s. 269L
- amendments to the Wealth-tax Act, 1957, departmental circular
- appointment of Valuation Officers, etc., departmental circular
- assistance by Valuation Officer, departmental circular
- conditions for reference to Valuation Officers, departmental circular
- departmental circular
- functions of the Valuation Officer, departmental circular
- in making his submissions, the Valuation Officer cannot introduce new material
- jurisdiction of Valuation Officers, departmental circular
- powers available to a Valuation Officer
- provisions in brief, departmental circular
- provisions of section 269L(3) are mandatory, implied waiver not possible-816
- rectification of mistakes, departmental circular
- Valuation Officer
- Valuation Officer may be heard by the Appellate Tribunal
- Valuation Officer to be heard by the Tribunal should be one different from that who submitted original valuation report
- text of section 269L
- power of inspection, departmental circular
- power to take evidence on oath, etc., departmental circular
- requisitioning assistance of a Valuation Officer
- Atomic Energy Act, 1962
- Audited accounts
- Authorised representative
- Allowances or perquisites of Government servants serving abroad, exemption in respect of, s. 10(7)
- Amalgamating and amalgamated company
-
Appearance by authorised representative, s. 288
- 1922 Act
- a sales tax practitioner is not entitled to be enrolled as an Advocate
- advocate cannot practise as a company secretary
- advocate does not have a lien for his fees on the litigation papers entrusted to him by his client
- amendment of section 288 of the Income-tax Act relating to appearance by authorised representative, departmental circular
- amendment of section 288 of the Income-tax Act, departmental circular
- an Advocate cannot act in a dual capacity
- any person who has acquired a degree in commerce or law, s. 288(2)(vi)
- authority in writing is needed
- Chartered Accountant held guilty of professional misconduct under the provisions of the Chartered Accountants Act, 1949
- Court Fees Act, 1870, Documents, etc., filed before the Income-tax authorities, Amount of court fees payable, Schedule of, departmental circular
- departmental circulars
- determination of the scope of the power(s) conferred on an authorised representative
- disciplinary action against a practitioner
- disciplinary action against an advocate for being guilty of professional misconduct
- disciplinary action to be taken against Chartered Accountants for furnishing incomplete or meaningless audit report
- disqualification based on concealment, s. 288(4)
- disqualification can be only for a limited specified period of time
- documents, etc., filed before the Income-tax authorities, Amount of Court-fee or Stamp duty to be charged, departmental circular-919
- duty of Advocate to attend trial of a case of the client in which he is engaged in spite of call of strike or boycott by the Bar Association
- Acquisition of immovable properties under Chapter XXA, Part XB
- Act to have effect pending legislative provision for charge of tax, s. 294
- Advance rulings, Part IX-B
-
Allied Rules & Schemes
- Authority for Advance Rulings (Procedure) Rules, 1996 (The) [see, separate heading]
- Capital Gains Accounts Scheme, 1988 (The) [see, separate heading]
- Centralised Processing of Returns Scheme, 2011 (The) [see, separate heading]
- Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 (The) [see, separate heading]
- Deposit Scheme for Retiring Employees of Public Sector Companies, 1991 (The) [see, separate heading]
- Deposit Scheme for Retiring Government Employees, 1989 (The) [see, separate heading]
- Electoral Trusts Scheme, 2013 (The) [see, separate heading]
- Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 (The) [see, separate heading]
- Electronic Furnishing of Return of Income Scheme, 2007 (The) [see, separate heading]
- European Economic Community International Institutional Partners (ECIIP) Scheme, 1993 (The) [see, separate heading]
- Furnishing of Return of Income on Internet Scheme, 2004 (The) [see, separate heading]
- Gold Deposit Scheme, 1999 (The) [see, separate heading]
- Income-tax (Dispute Resolution Panel) Rules, 2009 (The) [see, separate heading]
- Income-tax Ombudsman Guidelines, 2006 (The) [see, separate heading]
- Income-tax Ombudsman Guidelines, 2010 (The) [see, separate heading]
- Income-tax Settlement Commission (Procedure) Rules, 1997 (The) [see, separate heading]
- Income-tax Welfare Fund Rules, 1998 (The) [see, separate heading]
- Income-tax Welfare Fund Rules, 2007 (The) [see, separate heading]
- Industrial Park Scheme, 1999 (The) [see, separate heading]
- Industrial Park Scheme, 2002 (The) [see, separate heading]
- Bank Term Deposit Scheme, 2006 (The) [see, separate heading]
- Equity Linked Savings Scheme, 2005 (The) [see, separate heading]
- Annuity deposits, omitted Part XA
-
Allied Rules & Schemes (Contd.)
- Industrial Park Scheme, 2008 (The) [see, separate heading]
- Industrial Park/Industrial Model Town Scheme, 1999 (The) [see, separate heading]
- Inflation Indexed National Savings Securities-Cumulative, 2013 (The) [see, separate heading]
- Investment Deposit Account Scheme, 1986 (The) [see, separate heading]
- Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 (The) [see, separate heading]
- Issue of Foreign Currency Exchangeable Bonds Scheme, 2008 (The) [see, separate heading]
- Kisan Vikas Patra Rules, 2014 (The) [see, separate heading]
- National Savings Certificates (IX Issue) Rules, 2011 (The) [see, separate heading]
- National Savings Certificates (VIII Issue) Rules, 1989 (The) [see, separate heading]
- National Savings Scheme Rules, 1987 (The) [see, separate heading]
- National Savings Scheme Rules, 1992 (The) [see, separate heading]
- Rajiv Gandhi Equity Savings Scheme, 2012 (The) [see, separate heading]
- Rajiv Gandhi Equity Savings Scheme, 2013 (The) [see, separate heading]
- Reverse Mortgage Scheme, 2008 (The) [see, separate heading]
- Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005 (The) [see, separate heading]
- Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005 (The) [see, separate heading]
- Scheme of Hospitalisation and Domiciliary Hospitalisation Benefit Policy (The) [see, separate heading]
- Senior Citizens Savings Scheme Rules, 2004 (The) [see, separate heading]
- Site Restoration Fund Scheme, 1999 (The) [see, separate heading]
- Sukanya Samriddhi Account Rules, 2014 (The) [see, separate heading]
- Tax Return Preparer Scheme, 2006 (The) [see, separate heading]
- Allotment of Document Identification Number, omitted s. 282B
- Annuity deposit allowed as deduction in computing total income, omitted s. 280-O
- Annuity deposit deductible in computing income under the head “Salaries” for purposes of section 192, omitted s. 280P
- Annuity deposit on the basis of provisional or regular assessment, omitted s. 280K
- Annuity deposit on the basis of self-assessment, omitted s. 280J
- Annuity Deposit Scheme 1964
-
Annuity Deposit Scheme 1964 (Contd.)
- deposit when to be made, para. 3
- deposits made by an unregistered firm assessed under section 183(b), para. 9
- intimation of exercise of option under sub-section (1) of section 280X to person paying salary, para. 12
- intimation regarding annuity deposit, para. 5
- manner of deposit, para. 4
- nomination, para. 11
- payment of annuity, para. 6
- payment of commuted value of annuity, para. 7
- refund of annuity deposit, para. 7A
- repayment in the case of dissolved firms, associations of persons or bodies of individuals, para. 10
- short title, commencement and application, para. 1
- Annuity Deposit Scheme, omitted s. 280W
-
Annuity deposits [omitted Chap. XXIIA] [omitted ss. 280A to 280X]
- annuity deposit allowed as deduction in computing total income, omitted s. 280-O [see, separate heading]
- annuity deposit deductible in computing income under the head “Salaries” for purposes of section 192, omitted s. 280P [see, separate heading]
- annuity deposit on the basis of provisional or regular assessment, omitted s. 280K [see, separate heading]
- annuity deposit on the basis of self-assessment, omitted s. 280J [see, separate heading]
- Annuity Deposit Scheme, omitted s. 280W [see, separate heading]
- Annuity Deposit Schemes
- commission receipts, omitted s. 280-I [see, separate heading]
- computation of advance deposit, omitted s. 280E [see, separate heading]
- definitions, omitted s. 280B [see, separate heading]
- estimate by depositor, omitted s. 280H [see, separate heading]
- instalments of advance deposit, omitted s. 280G [see, separate heading]
- introduction
- liability to pay additional income-tax in certain cases, omitted s. 280X [see, separate heading]
- omitted Chapter-XXIIA