SECTIONS | Section 182 - 260B, Income Tax Act, 1961 |
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| CHAPTER XVI: SPECIAL PROVISIONS APPLICABLE TO FIRMS |
| 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 |
| 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 |
| A.—General |
190. | Deduction at source and advance payment |
191. | Direct payment |
| 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] |
| 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 |
| 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 |
| 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 |
| 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 |
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 |
| 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) |
| 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 |
| 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 |
| 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 |