Sampath Iyengar’s Law of INCOME TAX (In 10 vols.) [Volumes 1 & 2 released]
Price Rs 2324 Click to buy online
Publisher: | Bharat Law House Pvt. Ltd. |
Edition: | 12th edn., 2017 |
Year: | 2017 |
ISBN: | 978-93-5139-555-3 |
Pages: | 1728 |
About Sampath Iyengar’s Law of INCOME TAX [Volume 9 released] |
CHAPTER XVII Collection and Recovery of Tax (Contd.) C.—Advance payment of tax 207. Liability for payment of advance tax 208. Conditions of liability to pay advance tax 209. Computation of advance tax [209A. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988] 210. Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer 211. Instalments of advance tax and due dates [212. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988] [213. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988] 214. Interest payable by Government 215. Interest payable by assessee 216. Interest payable by assessee in case of under-estimate, etc. 217. Interest payable by assessee when no estimate made 218. When assessee deemed to be in default 219. Credit for advance tax D.—Collection and recovery 220. When tax payable and when assessee deemed in default 221. Penalty payable when tax in default 222. Certificate to Tax Recovery Officer 223. Tax Recovery Officer by whom recovery is to be effected 224. Validity of certificate and cancellation or amendment thereof 225. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof 226. Other modes of recovery 227. Recovery through State Government [228. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989] 228A. Recovery of tax in pursuance of agreements with foreign countries 229. Recovery of penalties, fine, interest and other sums 230. Tax clearance certificate [230A. Omitted by the Finance Act, 2001, w.e.f. 21-6-2001] [231. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989] 232. Recovery by suit or under other law not affected E.—Tax payable under provisional assessment [233. Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971] [234. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989] F.—Interest chargeable in certain cases 234A. Interest for defaults in furnishing return of income 234B. Interest for defaults in payment of advance tax 234C. Interest for deferment of advance tax 234D. Interest on excess refund G.—Levy of fee in certain cases 234E. Fee for defaults in furnishing statements 234F. Fee for default in furnishing return of income CHAPTER XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES [235. Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972] 236. Relief to company in respect of dividend paid out of past taxed profits 236A. Relief to certain charitable institutions or funds in respect of certain dividends CHAPTER XIX REFUNDS 237. Refunds 238. Person entitled to claim refund in certain special cases 239. Form of claim for refund and limitation 240. Refund on appeal, etc. [241. Omitted by the Finance Act, 2001, w.e.f. 1-6-2001] 241A. Withholding of refund in certain cases 242. Correctness of assessment not to be questioned 243. Interest on delayed refunds 244. Interest on refund where no claim is needed 244A. Interest on refunds 245. Set off of refunds against tax remaining payable CHAPTER XIXA SETTLEMENT OF CASES 245A. Definitions 245B. Income-tax Settlement Commission 245BA. Jurisdiction and powers of Settlement Commission 245BB. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances 245BC. Power of Chairman to transfer cases from one Bench to another 245BD. Decision to be by majority 245C. Application for settlement of cases 245D. Procedure on receipt of an application under section 245C 245DD. Power of Settlement Commission to order provisional attachment to protect revenue 245E. Power of Settlement Commission to reopen completed proceedings 245F. Powers and procedure of Settlement Commission 245G. Inspection, etc., of reports 245H. Power of Settlement Commission to grant immunity from prosecution and penalty 245HA. Abatement of proceeding before Settlement Commission 245HAA. Credit for tax paid in case of abatement of proceedings 245-I. Order of settlement to be conclusive 245J. Recovery of sums due under order of settlement 245K. Bar on subsequent application for settlement 245L. Proceedings before Settlement Commission to be judicial proceedings [245M. Omitted by the Finance Act, 1987, w.e.f. 1-6-1987] CHAPTER XIXB ADVANCE RULINGS 245N. Definitions 245-O. Authority for advance rulings 245-OA. Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member 245P. Vacancies, etc., not to invalidate proceedings 245Q. Application for advance ruling 245R. Procedure on receipt of application 245RR. Appellate authority not to proceed in certain cases 245S. Applicability of advance ruling 245T. Advance ruling to be void in certain circumstances 245U. Powers of the Authority 245V. Procedure of Authority CHAPTER XX APPEALS AND REVISION A.—Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals) 246. Appealable orders 246A. Appealable orders before Commissioner (Appeals) [247. Omitted by the Finance Act, 1992, w.e.f. 1-4-1993] 248. Appeal by person denying liability to deduct tax in certain cases 249. Form of appeal and limitation 250. Procedure in appeal 251. Powers of the Commissioner (Appeals) B.—Appeals to the Appellate Tribunal 252. Appellate Tribunal 252A. Qualifications, terms and conditions of service of President, Vice-President and Member 253. Appeals to the Appellate Tribunal 254. Orders of Appellate Tribunal 255. Procedure of Appellate Tribunal C.—Reference to High Court 256. Statement of case to the High Court 257. Statement of cases to Supreme Court in certain cases 258. Power of High Court or Supreme Court to require statement to be amended 259. Case before High Court to be heard by not less than two judges 260. Decision of High Court or Supreme Court on the case stated CC.—Appeals to High Court 260A. Appeal to High Court 260B. Case before High Court to be heard by not less than two Judges D.—Appeals to the Supreme Court 261. Appeal to Supreme Court 262. Hearing before Supreme Court E.—Revision by the Principal Commissioner or Commissioner 263. Revision of orders prejudicial to revenue 264. Revision of other orders F.—General 265. Tax to be paid notwithstanding reference, etc. 266. Execution for costs awarded by Supreme Court 267. Amendment of assessment on appeal 268. Exclusion of time taken for copy 268A. Filing of appeal or application for reference by income-tax authority 269. Definition of “High Court” SUBJECT INDEX |