| SECTIONS | Section 261-298, Income Tax Act, 1961 |
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| | D.—Appeals to the Supreme Court |
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| 261. | Appeal to Supreme Court |
| 262. | Hearing before Supreme Court |
| | E.—Revision by the 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 |
| 268-A. | Filing of appeal or application for reference by income-tax authority |
| 269. | Definition of “High Court” |
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| | CHAPTER XX-A: ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX |
| 269-A. | Definitions |
| 269-AB. | Registration of certain transactions |
| 269-B. | Competent authority |
| 269-C. | Immovable property in respect of which proceedings for acquisition may be taken |
| 269-D. | Preliminary notice |
| 269-E. | Objections |
| 269-F. | Hearing of objections |
| 269-G. | Appeal against order for acquisition |
| 269-H. | Appeal to High Court |
| 269-I. | Vesting of property in Central Government |
| 269-J. | Compensation |
| 269-K. | Payment or deposit of compensation |
| 269-L. | Assistance by Valuation Officers |
| 269-M. | Powers of competent authority |
| 269-N. | Rectification of mistakes |
| 269-O. | Appearance by authorised representative or registered valuer |
| 269-P. | Statement to be furnished in respect of transfers of immovable property |
| 269-Q. | Chapter not to apply to transfers to relatives |
| 269-R. | Properties liable for acquisition under this chapter not to be acquired under other laws |
| 269-RR. | Chapter not to apply where transfer of immovable property made after a certain date |
| 269-S. | Chapter not to extend to State of Jammu and Kashmir |
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| | CHAPTER XX-B: REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR] REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX |
| 269-SS. | Mode of taking or accepting certain loans and deposits |
| 269-T. | Mode of repayment of certain loans or deposits |
| 269-TT. | Mode of repayment of Special Bearer Bonds, 1991 |
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| | CHAPTER XX-C: PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER |
| 269-U. | Commencement of Chapter |
| 269-UA. | Definitions |
| 269-UB. | Appropriate authority |
| 269-UC. | Restrictions on transfer of immovable property |
| 269-UD. | Order by appropriate authority for purchase by Central Government of immovable property |
| 269-UE. | Vesting of property in Central Government |
| 269-UF. | Consideration for purchase of immovable property by Central Government |
| 269-UG. | Payment or deposit of consideration |
| 269-UH. | Re-vesting of property in the transferor on failure of payment or deposit of consideration |
| 269-UI. | Powers of the appropriate authority |
| 269-UJ. | Rectification of mistakes |
| 269-UK. | Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property |
| 269-UL. | Restrictions on registration, etc., of documents in respect of transfer of immovable property |
| 269-UM. | Immunity to transferor against claims of transferee for transfer |
| 269-UN. | Order of appropriate authority to be final and conclusive |
| 269-UO. | Chapter not to apply to certain transfers |
| 269-UP. | Chapter not to apply where transfer of immovable property effected after certain date |
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| | CHAPTER XXI: PENALTIES IMPOSABLE |
| 270. | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 271. | Failure to furnish returns, comply with notices, concealment of income, etc. |
| 271-A. | Failure to keep, maintain or retain books of account, documents, etc. |
| 271-AA. | Penalty for failure to keep and maintain information and document in respect of international transaction |
| 271-AAA. | Penalty where search has been initiated |
| 271-B. | Failure to get accounts audited |
| 271-BA. | Penalty for failure to furnish report under section 92E |
| 271-BB. | Failure to subscribe to the eligible issue of capital |
| 271-C. | Penalty for failure to deduct tax at source |
| 271-CA. | Penalty for failure to collect tax at source |
| 271-D. | Penalty for failure to comply with the provisions of section 269SS |
| 271-E. | Penalty for failure to comply with the provisions of section 269T |
| 271-F. | Penalty for failure to furnish return of income |
| 271-FA. | Penalty for failure to furnish annual information return |
| 271-FB. | Penalty for failure to furnish return of fringe benefits |
| 271-G. | Penalty for failure to furnish information or document under section 92D |
| 272. | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 272-A. | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
| 272-AA. | Penalty for failure to comply with the provisions of section 133B |
| 272-B. | Penalty for failure to comply with the provisions of section 139A |
| 272-BB. | Penalty for failure to comply with the provisions of section 203A |
| 272-BBB. | Penalty for failure to comply with the provisions of section 206CA |
| 273. | False estimate of, or failure to pay, advance tax |
| 273-A. | Power to reduce or waive penalty, etc., in certain cases |
| 273-AA. | Power of Commissioner to grant immunity from penalty |
| 273-B. | Penalty not to be imposed in certain cases |
| 274. | Procedure |
| 275. | Bar of limitation for imposing penalties |
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| | CHAPTER XXII: OFFENCES AND PROSECUTIONS |
| 275-A. | Contravention of order made under sub-section (3) of section 132 |
| 275-B. | Failure to comply with the provisions of clause (iib) of subsection (1) of section 132 |
| 276. | Removal, concealment, transfer or delivery of property to thwart tax recovery |
| 276-A. | Failure to comply with the provisions of sub-sections (1) and (3) of section 178 |
| 276-AA. | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-10-1986] |
| 276-AB. | Failure to comply with the provisions of sections 269UC, 269UE and 269UL |
| 276-B. | Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B |
| 276-BB. | Failure to pay the tax collected at source |
| 276-C. | Wilful attempt to evade tax, etc. |
| 276-CC. | Failure to furnish returns of income |
| 276-CCC. | Failure to furnish return of income in search cases |
| 276-D. | Failure to produce accounts and documents |
| 276-DD. | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 276-E. | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 277. | False statement in verification, etc. |
| 277-A. | Falsification of books of account or document, etc. |
| 278. | Abetment of false return, etc. |
| 278-A. | Punishment for second and subsequent offences |
| 278-AA. | Punishment not to be imposed in certain cases |
| 278-AB. | Power of Commissioner to grant immunity from prosecution |
| 278-B. | Offences by companies |
| 278-C. | Offences by Hindu undivided families |
| 278-D. | Presumption as to assets, books of account, etc., in certain cases |
| 278-E. | Presumption as to culpable mental state |
| 279. | Prosecution to be at instance of Chief Commissioner or Commissioner |
| 279-A. | Certain offences to be non-cognizable |
| 279-B. | Proof of entries in records or documents |
| 280. | Disclosure of particulars by public servants |
| 280.-280X. | [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988] |
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| | CHAPTER XXII-B: TAX CREDIT CERTIFICATES |
| 280-Y. | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
| 280-Z. | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
| 280-ZA. | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 280-ZB. | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
| 280-ZC. | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
| 280-ZD. | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
| 280-ZE.. | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
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| | CHAPTER XXIII: MISCELLANEOUS |
| 281. | Certain transfers to be void |
| 281-A. | [REPEALED BY THE BENAMI TRANSACTIONS (PROHIBITION) ACT, 1988,W.E.F. 19-5-1988] |
| 281-B. | Provisional attachment to protect revenue in certain cases |
| 282. | Service of notice generally |
| 282-A. | Authentication of notices and other documents |
| 282-B. | [OMITTED BY THE FINANCE ACT, 2011, W.E.F. 1-4-2011] |
| 283. | Service of notice when family is disrupted or firm, etc., is dissolved |
| 284. | Service of notice in the case of discontinued business |
| 285. | Submission of statement by a non-resident having liaison office |
| 285-A. | [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988] |
| 285-B. | Submission of statements by producers of cinematograph films |
| 285-BA. | Obligation to furnish annual information return |
| 286. | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987] |
| 287. | Publication of information respecting assessees in certain cases |
| 287-A. | Appearance by registered valuer in certain matters |
| 288. | Appearance by authorised representative |
| 288-A. | Rounding off of income |
| 288-B. | Rounding off amount payable and refund due |
| 289. | Receipt to be given |
| 290. | Indemnity |
| 291. | Power to tender immunity from prosecution |
| 292. | Cognizance of offences |
| 292-A. | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply |
| 292-B. | Return of income, etc., not to be invalid on certain grounds |
| 292-BB. | Notice deemed to be valid in certain circumstances |
| 292-C. | Presumption as to assets, books of account, etc. |
| 293. | Bar of suits in civil courts |
| 293-A. | Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils |
| 293-B. | Power of Central Government or Board to condone delays in obtaining approval |
| 293-C. | Power to withdraw approval |
| 294. | Act to have effect pending legislative provision for charge of tax |
| 294-A. | Power to make exemption, etc., in relation to certain Union territories |
| 295. | Power to make rules |
| 296. | Rules and certain notifications to be placed before Parliament |
| 297. | Repeals and savings |
| 298. | Power to remove difficulties |
