| 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 |
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E.—Revision by the Commissioner |
| 263. |
Revision
of orders prejudicial to revenue |
| 264. |
Revision
of other orders |
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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 |
