Part-5
- CHAPTER XIXA - Settlement of cases
- Section - 245A : Definitions
- Section - 245AA : Interim Boards for Settlement
- Section - 245B : Income-tax Settlement Commission
- Section - 245BA : Jurisdiction and powers of Settlement Commission
- Section - 245BB : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
- Section - 245BC : Power of Chairman to transfer cases from one Bench to another
- Section - 245BD : Decision to be by majority
- Section - 245C : Application for settlement of cases
- Section - 245D : Procedure on receipt of an application under section 245C
- Section - 245DD : Power of Settlement Commission to order provisional attachment to protect revenue
- Section - 245E : Power of Settlement Commission to reopen completed proceedings
- Section - 245F : Powers and procedure of Settlement Commission
- Section - 245G : Inspection, etc., of reports
- Section - 245H : Power of Settlement Commission to grant immunity from prosecution and penalty
- Section - 245HA : Abatement of proceeding before Settlement Commission
- Section - 245HAA : Credit for tax paid in case of abatement of proceedings
- Section - 245-I : Order of settlement to be conclusive
- Section - 245J : Recovery of sums due under order of settlement
- Section - 245K : Bar on subsequent application for settlement
- Section - 245L : Proceedings before Settlement Commission to be judicial proceedings
- Section - 245M : Option to withdraw pending application
- CHAPTER XIX-AA - Dispute Resolutions Committee in Certain Cases
- CHAPTER XIXB - Advance rulings
- Section - 245N : Definitions
- Section - 245-O : Authority for Advance Rulings
- Section - 245-OA : Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member
- Section - 245-OB : Board for Advance Rulings
- Section - 245P : Vacancies, etc., not to invalidate proceedings
- Section - 245Q : Application for advance ruling
- Section - 245R : Procedure on receipt of application
- Section - 245RR : Appellate authority not to proceed in certain cases
- Section - 245S : Applicability of advance ruling
- Section - 245T : Advance ruling to be void in certain circumstances
- Section - 245U : Powers of the Authority
- Section - 245V : Procedure of Authority
- Section - 245W : Appeal
- CHAPTER XX - Appeals and revision
- Section - 246 : Appealable orders
- Section - 246A : Appealable orders before Commissioner (Appeals)
- Section - 247 : Appeal by partner
- Section - 248 : Appeal by a person denying liability to deduct tax in certain cases
- Section - 249 : Form of appeal and limitation
- Section - 250 : Procedure in appeal
- Section - 251 : Powers of the [Joint Commissioner (Appeals) or the] Commissioner (Appeals)
- Section - 252 : Appellate Tribunal
- Section - 252A : Qualifications, terms and conditions of service of President, Vice-President and Member
- Section - 253 : Appeals to the Appellate Tribunal
- Section - 254 : Orders of Appellate Tribunal
- Section - 255 : Procedure of Appellate Tribunal
- Section - 256 : Statement of case to the High Court
- Section - 257 : Statement of case to Supreme Court in certain cases
- Section - 258 : Power of High Court or Supreme Court to require statement to be amended
- Section - 259 : Case before High Court to be heard by not less than two judges
- Section - 260 : Decision of High Court or Supreme Court on the case stated
- Section - 260A : Appeal to High Court
- Section - 260B : Case before High Court to be heard by not less than two Judges
- Section - 261 : Appeal to Supreme Court
- Section - 262 : Hearing before Supreme Court
- Section - 263 : Revision of orders prejudicial to revenue
- Section - 264 : Revision of other orders
- Section - 264A : Faceless revision of orders
- Section - 264B : Faceless effect of orders
- Section - 265 : Tax to be paid notwithstanding reference, etc
- Section - 266 : Execution for costs awarded by Supreme Court
- Section - 267 : Amendment of assessment on appeal
- Section - 268 : Exclusion of time taken for copy
- Section - 268A : Filing of appeal or application for reference by income-tax authority
- Section - 269 : Definition of "High Court"
- CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
- Section - 269A : Definitions
- Section - 269AB : Registration of certain transactions
- Section - 269B : Competent authority
- Section - 269C : Immovable property in respect of which proceedings for acquisition may be taken
- Section - 269D : Preliminary notice
- Section - 269E : Objections
- Section - 269F : Hearing of objections
- Section - 269G : Appeal against order for acquisition
- Section - 269H : Appeal to High Court
- Section - 269I : Vesting of property in Central Government
- Section - 269J : Compensation
- Section - 269K : Payment or deposit of compensation
- Section - 269L : Assistance by Valuation Officers
- Section - 269M : Powers of competent authority
- Section - 269N : Rectification of mistakes
- Section - 269O : Appearance by authorised representative or registered valuer
- Section - 269P : Statement to be furnished in respect of transfers of immovable property
- Section - 269Q : Chapter not to apply to transfers to relatives
- Section - 269R : Properties liable for acquisition under this Chapter not to be acquired under other laws
- Section - 269RR : Chapter not to apply where transfer of immovable property made after a certain date
- Section - 269S : Chapter not to extend to State of Jammu and Kashmir
- CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
- Section - 269SS : Mode of taking or accepting certain loans, deposits and specified sum
- Section - 269ST : Mode of undertaking transactions
- Section - 269SU : Acceptance of payment through prescribed electronic modes
- Section - 269T : Mode of repayment of certain loans or deposits
- Section - 269TT : Mode of repayment of Special Bearer Bonds, 1991
- CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
- Section - 269U : Commencement of Chapter
- Section - 269UA : Definitions
- Section - 269UB : Appropriate authority
- Section - 269UC : Restrictions on transfer of immovable property
- Section - 269UD : Order by appropriate authority for purchase by Central Government of immovable property
- Section - 269UE : Vesting of property in Central Government
- Section - 269UF : Consideration for purchase of immovable property by Central Government
- Section - 269UG : Payment or deposit of consideration
- Section - 269UH : Re-vesting of property in the transferor on failure of payment or deposit of consideration
- Section - 269UI : Powers of the appropriate authority
- Section - 269UJ : Rectification of mistakes
- Section - 269UK : Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
- Section - 269UL : Restrictions on registration, etc., of documents in respect of transfer of immovable property
- Section - 269UM : Immunity to transferor against claims of transferee for transfer
- Section - 269UN : Order of appropriate authority to be final and conclusive
- Section - 269UO : Chapter not to apply to certain transfers
- Section - 269UP : Chapter not to apply where transfer of immovable property effected after certain date
- CHAPTER XXI - Penalties imposable
- Section - 270 : Failure to furnish information regarding securities, etc
- Section - 270A : Penalty for under-reporting and misreporting of income
- Section - 270AA : Immunity from imposition of penalty, etc
- Section - 271 : Failure to furnish returns, comply with notices, concealment of income, etc
- Section - 271A : Failure to keep, maintain or retain books of account, documents, etc
- Section - 271AA : Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
- Section - 271AAA : Penalty where search has been initiated
- Section - 271AAB : Penalty where search has been initiated
- Section - 271AAC : Penalty in respect of certain income
- Section - 271AAD : Penalty for false entry, etc., in books of account
- Section - 271AAE : Benefits to related persons
- Section - 271B : Failure to get accounts audited
- Section - 271BA : Penalty for failure to furnish report under section 92E
- Section - 271BB : Failure to subscribe to the eligible issue of capital
- Section - 271C : Penalty for failure to deduct tax at source
- Section - 271CA : Penalty for failure to collect tax at source
- Section - 271D : Penalty for failure to comply with the provisions of section 269SS
- Section - 271DA : Penalty for failure to comply with provisions of section 269ST
- Section - 271DB : Penalty for failure to comply with provisions of section 269SU
- Section - 271E : Penalty for failure to comply with the provisions of section 269T
- Section - 271F : Penalty for failure to furnish return of income
- Section - 271FA : Penalty for failure to furnish 90[statement of financial transaction or reportable account].
- Section - 271FAA : Penalty for furnishing inaccurate statement of financial transaction or reportable account
- Section - 271FAB : Penalty for failure to furnish statement or information or document by an eligible investment fund
- Section - 271FB : Penalty for failure to furnish return of fringe benefits
- Section - 271G : Penalty for failure to furnish information or document under section 92D
- Section - 271GA : Penalty for failure to furnish information or document under section 285A
- Section - 271GB : Penalty for failure to furnish report or for furnishing inaccurate report under section 286
- Section - 271H : Penalty for failure to furnish statements, etc
- Section - 271-I : Penalty for failure to furnish information or furnishing inaccurate information under section 195
- Section - 271J : Penalty for furnishing incorrect information in reports or certificates
- Section - 271K : Penalty for failure to furnish statements, etc
- Section - 272 : Failure to give notice of discontinuance
- Section - 272A : Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
- Section - 272AA : Penalty for failure to comply with the provisions of section 133B
- Section - 272B : Penalty for failure to comply with the provisions of section 139A
- Section - 272BB : Penalty for failure to comply with the provisions of section 203A
- Section - 272BBB : Penalty for failure to comply with the provisions of section 206CA
- Section - 273 : False estimate of, or failure to pay, advance tax
- Section - 273A : Power to reduce or waive penalty, etc., in certain cases
- Section - 273AA : Power of Principal Commissioner or Commissioner to grant immunity from penalty.
- Section - 273B : Penalty not to be imposed in certain cases
- Section - 274 : Procedure
- Section - 275 : Bar of limitation for imposing penalties
- CHAPTER XXII - Offences and prosecutions
- Section - 275A : Contravention of order made under sub-section (3) of section 132
- Section - 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
- Section - 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery
- Section - 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178
- Section - 276AA : Failure to comply with the provisions of section 269AB or section 269-I
- Section - 276AB : Failure to comply with the provisions of sections 269UC, 269UE and 269UL
- Section - 276B : Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
- Section - 276BB : Failure to pay the tax collected at source
- Section - 276C : Wilful attempt to evade tax, etc
- Section - 276CC : Failure to furnish returns of income
- Section - 276CCC : Failure to furnish return of income in search cases
- Section - 276D : Failure to produce accounts and documents
- Section - 276DD : Failure to comply with the provisions of section 269SS
- Section - 276E : Failure to comply with the provisions of section 269T
- Section - 277 : False statement in verification, etc
- Section - 277A : Falsification of books of account or document, etc
- Section - 278 : Abetment of false return, etc
- Section - 278A : Punishment for second and subsequent offences
- Section - 278AA : Punishment not to be imposed in certain cases
- Section - 278AB : Power of Principal Commissioner or Commissioner to grant immunity from prosecution
- Section - 278B : Offences by companies
- Section - 278C : Offences by Hindu undivided families
- Section - 278D : Presumption as to assets, books of account, etc., in certain cases
- Section - 278E : Presumption as to culpable mental state
- Section - 279 : Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section - 279A : Certain offences to be non-cognizable
- Section - 279B : Proof of entries in records or documents
- Section - 280 : Disclosure of particulars by public servants
- Section - 280A : Special Courts
- Section - 280B : Offences triable by Special Court
- Section - 280C : Trial of offences as summons case
- Section - 280D : Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
- CHAPTER XXIIB - Tax credit certificates
- Section - 280Y : Definitions
- Section - 280Z : Tax credit certificates to certain equity shareholders
- Section - 280ZA : Tax credit certificates for shifting of industrial undertaking from urban area
- Section - 280ZB : Tax credit certificate to certain manufacturing companies in certain cases
- Section - 280ZC : Tax credit certificate in relation to exports
- Section - 280ZD : Tax credit certificates in relation to increased production of certain goods
- Section - 280ZE : Tax credit certificate scheme
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