Part-4
- CHAPTER XIIH - Income-tax on fringe benefits
- Section - 115W : Definitions
- Section - 115WA : Charge of fringe benefit tax
- Section - 115WB : Fringe benefits
- Section - 115WC : Value of fringe benefits
- Section - 115WD : Return of fringe benefits
- Section - 115WE : Assessment
- Section - 115WF : Best judgment assessment
- Section - 115WG : Fringe benefits escaping assessment
- Section - 115WH : Issue of notice where fringe benefits have escaped assessment
- Section - 115WI : Payment of fringe benefit tax
- Section - 115WJ : Advance tax in respect of fringe benefits
- Section - 115WK : Interest for default in furnishing return of fringe benefits
- Section - 115WKA : Recovery of fringe benefit tax by the employer from the employee
- Section - 115WKB : Deemed payment of tax by employee
- Section - 115WL : Application of other provisions of this Act
- Section - 115WM : Chapter XII-H not to apply after a certain date
- CHAPTER XIII - Income-tax Authorities
- Section - 116 : Income-tax authorities
- Section - 117 : Appointment of income-tax authorities
- Section - 118 : Control of income-tax authorities
- Section - 119 : Instructions to subordinate authorities
- Section - 119A : Taxpayer's Charter
- Section - 120 : Jurisdiction of income-tax authorities
- Section - 121 : Jurisdiction of Commissioners
- Section - 121A : Jurisdiction of Commissioners (Appeals)
- Section - 122 : Jurisdiction of Appellate Assistant Commissioners
- Section - 123 : Jurisdiction of Inspecting Assistant Commissioners
- Section - 124 : Jurisdiction of Assessing Officers
- Section - 125 : Powers of Commissioner respecting specified areas, cases, persons, etc
- Section - 125A : Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
- Section - 126 : Powers of Board respecting specified area, classes of persons or incomes
- Section - 127 : Power to transfer cases
- Section - 128 : Functions of Inspectors of Income-tax
- Section - 129 : Change of incumbent of an office
- Section - 130 : Faceless jurisdiction of income-tax authorities
- Section - 130A : Income-tax Officer competent to perform any function or functions
- Section - 131 : Power regarding discovery, production of evidence, etc
- Section - 132 : Search and seizure
- Section - 132A : Powers to requisition books of account, etc
- Section - 132B : Application of seized or requisitioned assets
- Section - 133 : Power to call for information
- Section - 133A : Power of survey
- Section - 133B : Power to collect certain information
- Section - 133C : Power to call for information by prescribed income-tax authority
- Section - 134 : Power to inspect registers of companies
- Section - 135 : Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner
- Section - 135A : Faceless collection of information
- Section - 136 : Proceedings before income-tax authorities to be judicial proceedings
- Section - 137 : Disclosure of information prohibited
- Section - 138 : Disclosure of information respecting assessees
- CHAPTER XIV - Procedure for assessment
- Section - 139 : Return of income
- Section - 139A : Permanent account number
- Section - 139AA : Quoting of Aadhaar number
- Section - 139B : Scheme for submission of returns through Tax Return Preparers
- Section - 139C : Power of Board to dispense with furnishing documents, etc., with return
- Section - 139D : Filing of return in electronic form
- Section - 140 : Return by whom to be verified
- Section - 140A : Self-assessment
- Section - 140B : Tax on updated return
- Section - 141 : Provisional assessment
- Section - 141A : Provisional assessment for refund
- Section - 142 : Inquiry before assessment
- Section - 142A : Estimation of value of assets by Valuation Officer
- Section - 142B : Faceless inquiry or Valuation
- Section - 143 : Assessment
- Section - 144 : Best judgment assessment
- Section - 144A : Power of Joint Commissioner to issue directions in certain cases.
- Section - 144B : Faceless Assessment
- Section - 144BA : Reference to Principal Commissioner or Commissioner in certain cases.
- Section - 144C : Reference to dispute resolution panel
- Section - 145 : Method of accounting
- Section - 145A : Method of accounting in certain cases
- Section - 145B : Taxability of certain income
- Section - 146 : Reopening of assessment at the instance of the assessee
- Section - 147 : Income escaping assessment
- Section - 148 : Issue of notice where income has escaped assessment
- Section - 148A : Conducting inquiry, providing opportunity before issue of notice under section 148
- Section - 148B : Prior approval for assessment, reassessment or recomputation in certain cases
- Section - 149 : Time limit for notice
- Section - 150 : Provision for cases where assessment is in pursuance of an order on appeal, etc
- Section - 151 : Sanction for issue of notice
- Section - 151A : Faceless assessment of income escaping assessment
- Section - 152 : Other provisions
- Section - 153 : Time limit for completion of assessment, reassessment and recomputation
- Section - 153A : Assessment in case of search or requisition
- Section - 153B : Time limit for completion of assessment under section 153A
- Section - 153C : Assessment of income of any other person
- Section - 153D : Prior approval necessary for assessment in cases of search or requisition
- Section - 154 : Rectification of mistake
- Section - 155 : Other amendments
- Section - 156 : Notice of demand
- Section - 156A : Modification and revision of notice in certain cases
- Section - 157 : Intimation of loss
- Section - 157A : Faceless rectification, amendments and issuance of notice or intimation
- Section - 158 : Intimation of assessment of firm
- CHAPTER XIVA - Special provision for avoiding repetitive appeals
- Section - 158A : Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- Section - 158AA : Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court
- Section - 158AB : Procedure where an identical question of law is pending before High Courts or Supreme Court
- CHAPTER XIVB - Special procedure for assessment of search cases
- Section - 158B : Definitions
- Section - 158BA : Assessment of undisclosed income as a result of search
- Section - 158BB : Computation of undisclosed income of the block period
- Section - 158BC : Procedure for block assessment
- Section - 158BD : Undisclosed income of any other person
- Section - 158BE : Time limit for completion of block assessment
- Section - 158BF : Certain interests and penalties not to be levied or imposed
- Section - 158BFA : Levy of interest and penalty in certain cases
- Section - 158BG : Authority competent to make the block assessment
- Section - 158BH : Application of other provisions of this Act
- Section - 158BI : Chapter not to apply after certain date
- CHAPTER XV - Liability in special cases
- Section - 159 : Legal representatives
- Section - 160 : Representative assessee
- Section - 161 : Liability of representative assessee
- Section - 162 : Right of representative assessee to recover tax paid
- Section - 163 : Who may be regarded as agent
- Section - 164 : Charge74 of tax where share of beneficiaries unknown.
- Section - 164A : Charge of tax in case of oral trust
- Section - 165 : Case where part of trust income is chargeable
- Section - 166 : Direct assessment or recovery not barred
- Section - 167 : Remedies against property in cases of representative assessees
- Section - 167A : Charge of tax in the case of a firm
- Section - 167B : Charge of tax where shares of members in association of persons or body of individuals unknown, etc
- Section - 167C : Liability of partners of limited liability partnership in liquidation
- Section - 168 : Executors
- Section - 169 : Right of executor to recover tax paid
- Section - 170 : Succession to business otherwise than on death
- Section - 170A : Effect of order of tribunal or court in respect of business reorganisation
- Section - 171 : Assessment after partition of a Hindu undivided family
- Section - 172 : Shipping business of non-residents
- Section - 173 : Recovery of tax in respect of non-resident from his assets
- Section - 174 : Assessment of persons leaving India
- Section - 174A : Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- Section - 175 : Assessment of persons likely to transfer property to avoid tax
- Section - 176 : Discontinued business
- Section - 177 : Association dissolved or business discontinued
- Section - 178 : Company in liquidation
- Section - 179 : Liability of directors of private company
- Section - 180 : Royalties or copyright fees for literary or artistic work
- Section - 180A : Consideration for know-how
- Section - 181 : Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
- CHAPTER XVI - Special provisions applicable to firms
- Section - 182 : Assessment of registered firms
- Section - 183 : Assessment of unregistered firms
- Section - 184 : Assessment as a firm
- Section - 185 : Assessment when section 184 not complied with
- Section - 187 : Change in constitution of a firm
- Section - 188 : Succession of one firm by another firm
- Section - 188A : Joint and several liability of partners for tax payable by firm
- Section - 189 : Firm dissolved or business discontinued
- Section - 189A : Provisions applicable to past assessments of firms
- CHAPTER XVII - Collection and recovery of tax
- Section - 190 : Deduction at source and advance payment
- Section - 191 : Direct payment
- Section - 192 : Salary
- Section - 192A : Payment of accumulated balance due to an employee
- Section - 193 : Interest on securities
- Section - 194 : Dividends
- Section - 194A : Interest other than "Interest on securities"
- Section - 194B : Winnings from lottery or crossword puzzle, etc.
- Section - 194BA : Winnings from online games
- Section - 194BB : Winnings from horse race
- Section - 194C : Payments to contractors
- Section - 194D : Insurance commission
- Section - 194DA : Payment in respect of life insurance policy
- Section - 194E : Payments to non-resident sportsmen or sports associations
- Section - 194EE : Payments in respect of deposits under National Savings Scheme, etc
- Section - 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
- Section - 194G : Commission, etc., on the sale of lottery tickets
- Section - 194H : Commission or brokerage
- Section - 194-I : Rent
- Section - 194IA : Payment on transfer of certain immovable property other than agricultural land
- Section - 194IB : Payment of rent by certain individuals or Hindu undivided family
- Section - 194IC : Payment under specified agreement
- Section - 194J : Fees for professional or technical services
- Section - 194K : Income in respect of units
- Section - 194L : Payment of compensation on acquisition of capital asset
- Section - 194LA : Payment of compensation on acquisition of certain immovable property
- Section - 194LB : Income by way of interest from infrastructure debt fund
- Section - 194LBA : Certain income from units of a business trust
- Section - 194LBB : Income in respect of units of investment fund
- Section - 194LBC : Income in respect of investment in securitization trust
- Section - 194LC : Income by way of interest from Indian company
- Section - 194LD : Income by way of interest on certain bonds and Government securities
- Section - 194M : Payment of certain sums by certain individuals or Hindu undivided family
- Section - 194N : Payment of certain amounts in cash
- Section - 194-O : Payment of certain sums by e-commerce operator to e-commerce participant
- Section - 194P : Deduction of tax in case of specified senior citizen
- Section - 194Q : Deduction of tax at source on payment of certain sum for purchase of goods
- Section - 194R : Deduction of tax on benefit or perquisite in respect of business or profession
- Section - 194S : Payment on transfer of virtual digital asset
- Section - 195 : Other sums
- Section - 195A : Income payable "net of tax"
- Section - 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
- Section - 196A : Income in respect of units of non-residents
- Section - 196B : Income from units
- Section - 196C : Income from foreign currency bonds or shares of Indian company
- Section - 196D : Income of Foreign Institutional Investors from securities
- Section - 197 : Certificate for deduction at lower rate
- Section - 197A : No deduction to be made in certain cases
- Section - 197B : Lower deduction in certain cases for a limited period
- Section - 198 : Tax deducted is income received
- Section - 199 : Credit for tax deducted
- Section - 200 : Duty of person deducting tax
- Section - 200A : Processing of statements of tax deducted at source
- Section - 201 : Consequences of failure to deduct or pay
- Section - 202 : Deduction only one mode of recovery
- Section - 203 : Certificate for tax deducted
- Section - 203A : Tax deduction and collection account number
- Section - 203AA : Furnishing of statement of tax deducted
- Section - 204 : Meaning of "person responsible for paying"
- Section - 205 : Bar against direct demand on assessee
- Section - 206 : Persons deducting tax to furnish prescribed returns
- Section - 206A : Furnishing of statement in respect of payment of any income to residents without deduction of tax
- Section - 206AA : Requirement to furnish Permanent Account Number
- Section - 206AB : Special provision for deduction of tax at source for non-filers of income-tax return
- Section - 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
- Section - 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
- Section - 206CA : Tax collection account number
- Section - 206CC : Requirement to furnish Permanent Account number by collectee
- Section - 206CCA : Special provision for collection of tax at source for non-filers of income-tax return
- Section - 207 : Liability for payment of advance tax
- Section - 208 : Conditions of liability to pay advance tax
- Section - 209 : Computation of advance tax
- Section - 209A : Computation and payment of advance tax by assessee
- Section - 210 : Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
- Section - 211 : Instalments of advance tax and due dates
- Section - 212 : Estimate by assessee
- Section - 213 : Commission receipts
- Section - 214 : Interest payable by Government
- Section - 215 : Interest payable by assessee
- Section - 216 : Interest payable by assessee in case of under-estimate, etc
- Section - 217 : Interest payable by assessee when no estimate made
- Section - 218 : When assessee deemed to be in default
- Section - 219 : Credit for advance tax
- Section - 220 : When tax payable and when assessee deemed in default
- Section - 221 : Penalty payable when tax in default
- Section - 222 : Certificate to Tax Recovery Officer
- Section - 223 : Tax Recovery Officer by whom recovery is to be effected
- Section - 224 : Validity of certificate and cancellation or amendment thereof
- Section - 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
- Section - 226 : Other modes of recovery
- Section - 227 : Recovery through State Government
- Section - 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India
- Section - 228A : Recovery of tax in pursuance of agreements with foreign countries
- Section - 229 : Recovery of penalties, fine, interest and other sums
- Section - 230 : Tax clearance certificate
- Section - 230A : Restrictions on registration of transfers of immovable property in certain cases
- Section - 231 : Faceless collection and recovery of tax
- Section - 232 : Recovery by suit or under other law not affected
- Section - 233 : Recovery of tax payable under provisional assessment
- Section - 234 : Tax paid by deduction or advance payment
- Section - 234A : Interest for defaults in furnishing return of income
- Section - 234B : Interest for defaults in payment of advance tax
- Section - 234C : Interest for deferment of advance tax
- Section - 234D : Interest on excess refund
- Section - 234E : Fee for default in furnishing statements
- Section - 234F : Fee for default in furnishing return of income
- Section - 234G : Fee for default relating to statement or certificate
- Section - 234H : Fee for default relating to intimation of Aadhaar number
- CHAPTER XVIII - Relief respecting tax on dividends in certain cases
- CHAPTER XIX - Refunds
- Section - 237 : Refunds
- Section - 238 : Person entitled to claim refund in certain special cases
- Section - 239 : Form of claim for refund and limitation
- Section - 239A : Refund for denying liability to deduct tax in certain cases
- Section - 240 : Refund on appeal, etc
- Section - 241 : Power to withhold refund in certain cases
- Section - 241A : Withholding of refund in certain cases
- Section - 242 : Correctness of assessment not to be questioned
- Section - 243 : Interest on delayed refunds
- Section - 244 : Interest on refund where no claim is needed
- Section - 244A : Interest on refunds
- Section - 245 : Set off and withholding of refunds in certain cases
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