| SECTIONS |
Section
182 - 260B, Income Tax Act, 1961 |
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CHAPTER XVI: SPECIAL PROVISIONS APPLICABLE
TO FIRMS |
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A.—Assessment of firms
|
| 182. |
[OMITTED
BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 183. |
[OMITTED
BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 184. |
Assessment
as a firm |
| 185. |
Assessment
when section 184 not complied with |
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C.—Changes in constitution, succession and dissolution |
| 187. |
Change
in constitution of a firm |
| 188. |
Succession
of one firm by another firm |
| 188-A. |
Joint
and several liability of partners for tax payable by firm |
| 189. |
Firm
dissolved or business discontinued |
| 189-A. |
Provisions
applicable to past assessments of firms |
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CHAPTER XVII: COLLECTION AND RECOVERY OF TAX |
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A.—General |
| 190. |
Deduction
at source and advance payment |
| 191. |
Direct
payment |
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B.—Deduction at source |
| 192. |
Salary |
| 193. |
Interest
on securities |
| 194. |
Dividends |
| 194-A. |
Interest
other than “Interest on securities |
| 194-B. |
Winnings
from lottery or crossword puzzle |
| 194-BB. |
Winnings
from horse race |
| 194-C. |
Payments
to contractors |
| 194-D. |
Insurance
commission |
| 194-E. |
Payments
to non-resident sportsmen or sports associations |
| 194-EE. |
Payments
in respect of deposits under National Savings Scheme,
etc |
| 194-F. |
Payments
on account of repurchase of units by Mutual Fund or Unit
Trust of India |
| 194-G. |
Commission,
etc., on the sale of lottery tickets |
| 194-H. |
Commission
or brokerage |
| 194-I. |
Rent |
| 194-J. |
Fees
for professional or technical services |
| 194-K. |
Income
in respect of units |
| 194-L. |
Payment
of compensation on acquisition of capital asset |
| 194-LA. |
Payment
of compensation on acquisition of certain immovable property |
| 194-LB. |
Income
by way of interest from infrastructure debt fund |
| 195. |
Other
sums |
| 195-A. |
Income
payable “net of tax” |
| 196. |
Interest
or dividend or other sums payable to Government, Reserve
Bank or certain corporations |
| 196-A. |
Income
in respect of units of non-residents |
| 196-B. |
Income
from units |
| 196-C. |
Income
from foreign currency bonds or shares of Indian company |
| 196-D. |
Income
of Foreign Institutional Investors from securities |
| 197. |
Certificate
for deduction at lower rate |
| 197-A. |
No
deduction to be made in certain cases |
| 198. |
Tax
deducted is income received |
| 199. |
Credit
for tax deducted |
| 200. |
Duty
of person deducting tax |
| 200-A. |
Processing
of statements of tax deducted at source |
| 201. |
Consequences
of failure to deduct or pay |
| 202. |
Deduction
only one mode of recovery |
| 203. |
Certificate
for tax deducted |
| 203-A. |
Tax
deduction and collection account number |
| 203-AA. |
Furnishing
of statement of tax deducted |
| 204. |
Meaning
of “person responsible for paying” |
| 205. |
Bar
against direct demand on assessee |
| 206. |
Persons
deducting tax to furnish prescribed returns |
| 206-A. |
Furnishing
of quarterly return in respect of payment of interest
to residents without deduction of tax |
| 206-AA. |
Requirement
to furnish Permanent Account Number |
| 206-B. |
[OMITTED
BY THE FINANCE (NO. 2) ACT, 1996, W.E.F. 1-10-1996] |
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BB.—Collection at source |
| 206-C. |
Profits
and gains from the business of trading in alcoholic liquor,
forest produce, scrap, etc |
| 206-CA. |
Tax
collection account number |
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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 |
| 209-A. |
[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 |
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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] |
| 228-A. |
Recovery
of tax in pursuance of agreements with foreign countries |
| 229. |
Recovery
of penalties, fine, interest and other sums |
| 230. |
Tax
clearance certificate |
| 230-A. |
[OMITTED
BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] |
| 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 |
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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] |
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F.—Interest chargeable in certain cases |
| 234-A. |
Interest
for defaults in furnishing return of income |
| 234-B. |
Interest
for defaults in payment of advance tax |
| 234-C. |
Interest
for deferment of advance tax |
| 234-D. |
Interest
on excess refund |
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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 |
| 236-A. |
Relief
to certain charitable institutions or funds in respect
of certain dividends |
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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] |
| 242. |
Correctness
of assessment not to be questioned |
| 243. |
Interest
on delayed refunds |
| 244. |
Interest
on refund where no claim is needed |
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CHAPTER XIX-A: SETTLEMENT OF CASES |
| 244-A. |
Interest
on refunds |
| 245. |
Set
off of refunds against tax remaining payable |
| 245-A. |
Definitions |
| 245-B. |
Income-tax
Settlement Commission |
| 245-BA. |
Jurisdiction
and powers of Settlement Commission |
| 245-BB. |
Vice-Chairman
to act as Chairman or to discharge his functions in certain
circumstances |
| 245-BC. |
Power
of Chairman to transfer cases from one Bench to another |
| 245-BD. |
Decision
to be by majority |
| 245-C. |
Application
for settlement of cases |
| 245-D. |
Procedure
on receipt of an application under section 245C |
| 245-DD. |
Power
of Settlement Commission to order provisional attachment
to protect revenue |
| 245-E. |
Power
of Settlement Commission to reopen completed proceedings |
| 245-F. |
Powers
and procedure of Settlement Commission |
| 245-G. |
Inspection,
etc., of reports |
| 245-H. |
Power
of Settlement Commission to grant immunity from prosecution
and penalty |
| 245-HA. |
Abatement
of proceeding before Settlement Commission |
| 245-HAA. |
Credit
for tax paid in case of abatement of proceedings |
| 245-I. |
Order
of settlement to be conclusive |
| 245-J. |
Recovery
of sums due under order of settlement |
| 245-K. |
Bar
on subsequent application for settlement |
| 245-L. |
Proceedings
before Settlement Commission to be judicial proceedings |
| 245-M. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987] |
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CHAPTER XIX-B: ADVANCE RULINGS |
| 245-N. |
Definitions |
| 245-O. |
Authority
for advance rulings |
| 245-P. |
Vacancies,
etc., not to invalidate proceedings |
| 245-Q. |
Application
for advance ruling |
| 245-R. |
Procedure
on receipt of application |
| 245-RR. |
Appellate
authority not to proceed in certain cases |
| 245-S. |
Applicability
of advance ruling |
| 245-T. |
Advance
ruling to be void in certain circumstances |
| 245-U. |
Powers
of the Authority |
| 245-V. |
Procedure
of Authority |
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CHAPTER XX: APPEALS AND REVISION |
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A.—Appeals to the Deputy Commissioner (Appeals)
and Commissioner (Appeals) |
| 246. |
Appealable
orders |
| 246-A. |
Appealable
orders before Commissioner (Appeals) |
| 247. |
[OMITTED
BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 248. |
Appeal
by a 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) |
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B.—Appeals to the Appellate Tribunal |
| 252. |
Appellate
Tribunal |
| 253. |
Appeals
to the Appellate Tribunal |
| 254. |
Orders
of Appellate Tribunal |
| 255. |
Procedure
of Appellate Tribunal |
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C.—Reference to High Court |
| 256. |
[Omitted
by the National Tax Tribunal Act, 2005, with effect from
a date yet to be notified] |
| 257. |
Statement
of case to Supreme Court in certain cases |
| 258. |
[Omitted
by the National Tax Tribunal Act, 2005, with effect from
a date yet to be notified] |
| 259. |
[Omitted
by the National Tax Tribunal Act, 2005, with effect from
a date yet to be notified] |
| 260. |
Decision
of High Court or Supreme Court on the case stated |
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CC.—Appeals to High Court |
| 260-A. |
Appeal
to High Court |
| 260-B. |
Case
before High Court to be heard by not less than two Judges |
