Topic Serial # | Content | Case Law |
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ALLOWANCES AND RELIEFS |
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48 | Exemption from tax of newly established industrial undertakings | Case Law |
CHAPTER VI |
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PAYMENT OF TAX BEFORE ASSESSMENT |
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50 | Deduction of tax at source | Case Law |
52 | Liability of persons failing to deduct or pay tax | Case Law |
54 | Payment of tax with return of income | Case Law |
CHAPTER VII |
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ASSESSMENT |
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0 | Notice for production of books of account, etc | Case Law |
56 | Notice for furnishing return of total income | Case Law |
58 | Wealth statement | Case Law |
59 | Self-assessment | Case Law |
62 | Assessment on production of accounts, evidence, etc | Case Law |
65 | Additional assessment | Case Law |
66 | 66-A Powers of Inspecting Additional Commissioner to revise [Deputy Commissioner]’s order | Case Law |
CHAPTER VIII |
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TAX LIABILITY IN SPECIAL CASES |
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80 | [80-AA Tax on income of non-residents from fees for technical services | Case Law |
80 | 80-C Tax on income of certain contractors and importers | Case Law |
80 | [80-CC Tax on income of certain exporters | Case Law |
80 | 80-D Minimum tax on income of certain [persons] | Case Law |
83 | Income from revocable transfer of assets, etc | Case Law |
CHAPTER IX |
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RECOVERY OF TAX |
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86 | Charge of additional tax for failure to deduct and pay tax | Case Law |
87 | Charge of additional tax for failure to pay advance tax | Case Law |
88 | Charge of additional tax for failure to pay tax with the return | Case Law |
CHAPTER X |