| Topic Serial # |
Content |
Case Law |
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PART-I
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| 122 |
Definitions
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| 123 |
Form of notice of recovery to be issued by Commissioner
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| 124 |
Mode of service of notice
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| 125 |
Time limit for execution of the notice
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| 126 |
Disposal of proceeds of execution
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| 127 |
Determination of disputes
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| 128 |
Exemption from attachment
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| 129 |
Investigation by Commissioner
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| 130 |
Removal of attachment on satisfaction or cancellation of Certificate
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| 131 |
Officer entitled to attach and sell
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| 132 |
Adjournment or stoppage of sale
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| 133 |
Defaulter not to mortgage, etc., any property
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| 134 |
Prohibition against biding or purchase by officer
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| 135 |
Assistance by police
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| 136 |
Person authorized to act, etc
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| 137 |
Service of copy of warrant
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| 138 |
Attachment
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| 139 |
Property in defaulter's possession
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| 140 |
Debts and shares, etc
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| 141 |
Share in movable property
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| 142 |
Attachment of negotiable instrument
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| 143 |
Attachment of property in custody of public officer
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| 144 |
Attachment of property in partnership
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| 145 |
Inventory
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| 146 |
Attachment not to be excessive
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| 147 |
Seizure between sunrise and sunset
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| 148 |
Entry into building by officer, etc
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| 149 |
Sale
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| 150 |
Issue of proclamation
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| 151 |
Proclamation how made
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| 152 |
Sale after fifteen days
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| 153 |
Sale to be by auction or by tender
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| 154 |
Sale by public auction
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| 155 |
Irregularity not to vitiate sale
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| 156 |
Negotiable instruments or share in a corporation
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| 157 |
Order for payment of coin or currency notes to the Commissioner of Income-tax
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| 158 |
Attachment
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Case Law
|
| 159 |
Service of notice of attachment
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| 160 |
Proclamation of attachment
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| 161 |
Sale and proclamation of sales
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| 162 |
Contents of proclamation
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| 163 |
Mode of making proclamation
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| 164 |
Time of sale
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| 165 |
Sale to be by auction or by tender
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| 166 |
Deposit by purchaser and re-sale in default
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| 167 |
Procedure in default of payment
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| 168 |
Amount recoverable from purchaser in default
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| 169 |
Authority to bid
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| 170 |
Application to set aside sale of immovable property on deposit
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| 171 |
pplication to set aside sale of immovable property on ground of non-service of notice or irregularity
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| 172 |
Setting aside sale where defaulter has no saleable interest
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| 173 |
Confirmation of sale
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| 174 |
Return of purchase money in certain cases
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| 175 |
Sale certificate
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| 176 |
Postponement of sale to enable defaulter to raise amount due under notice
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| 177 |
Fresh proclamation before resale
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| 178 |
Bid of co-sharer to have preference
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| 179 |
Appointment of receiver for business
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| 180 |
Appointment of receiver for immovable property
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| 181 |
Power of receivers, etc
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| 182 |
Withdrawal of management
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| 183 |
Notice to show cause
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| 184 |
Hearing
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| 185 |
Custody pending hearing
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| 186 |
Order of detention
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| 187 |
Detention in and release from prison
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| 188 |
Release
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| 189 |
Release on ground of illness
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| 190 |
Entry into dwelling house
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| 191 |
Prohibition against arrest of woman or minor, etc
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| 192 |
Continuance of Notice
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| 193 |
Procedure on death of defaulter
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| 194 |
Appeal
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Case Law
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| 195 |
Review
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| 196 |
Recovery from surety
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| 197 |
Receipt to be given
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| 198 |
Subsistence allowance
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| 199 |
The sum under rule 198,
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| 200 |
Delivery of property in occupancy of defaulter
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| 201 |
Delivery of property in occupancy of tenant
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| 202 |
Resistance or obstruction to possession of immovable property
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| 203 |
Resistance or obstruction by defaulter
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| 204 |
Resistance or obstruction by bona fide Claimant
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| 205 |
Dispossession by certificate holder or purchaser
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| 206 |
Bona fide claimant to be restored to possession
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| 207 |
Rules not applicable to transferee lite pendente
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| 208 |
Delivery of movable property, debts and shares
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| 209 |
Execution of documents and endorsement of negotiable instruments
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| 210 |
Forms
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CHAPTER XVII
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NON-PROFIT ORGANISATIONS
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| 211 |
Procedure for the approval of a non-profit organization
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| 212 |
Decision on application
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| 213 |
Refusal to grant approval
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| 214 |
Validity of the approval
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| 215 |
Finalisation of applications
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| 217 |
Power to withdraw approval
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| 218 |
Appeal against a decision of Commissioner
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| 219 |
Organisation granted approval before commencement of these rules
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| 220 |
Relaxation of requirements or conditions
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| 220 |
220-A Procedure for approval for purpose of sub-clause (3) of clause (58) of Part I of the Second Schedule
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| 220 |
220-B Approval and appointment of certification agencies
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CHAPTER – XVIII
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TAX CLEARANCE CERTIFICATE
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| 221 |
Tax clearance certificate
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| 222 |
Form of tax clearance certificate under section 145
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| 223 |
Form of tax exemption certificate
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CHAPTER – XIX
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MISCELLANEOUS
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| 224 |
Conditions for approval of leasing company claiming depreciation etc
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| 225 |
Recognized Associations of Accountants for the purpose of section
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| 226 |
Appointment of valuers
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| 227 |
Scale of remuneration, fees and allowances for a valuer
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| 228 |
Valuation of assets
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| 229 |
Filing of returns, statements and documents and issuance of orders, notices through computers
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| 230 |
Charges for various forms
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| 231 |
Computation of export profits and tax attributable to export sales
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| 231 |
231-A Procedure for issuance of advance ruling under section 206A
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| 231 |
231-B Withdrawal of application
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| 231 |
231-C Income tax alternative dispute resolution
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THE SCHEDULE
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[SEE SUB-RULE (3)]
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APPLICATION FOR ALTERNATIVE DISPUTE RESOLUTION
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| 0 |
APPLICATION FOR ALTERNATIVE DISPUTE RESOLUTION
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