| Topic Serial # |
Content |
Case Law |
|
|
AMINISTRATION AND RELATED MATTERS
|
|
| 59 |
Functions and powers
|
|
| 60 |
Directorates General
|
|
|
|
CHAPTER-X
|
|
|
|
RECOVERY OR PAYMENT OF TAX
|
|
| 61 |
Recovery of arrears of tax
|
|
| 62 |
Officer of Inland Revenue to act as Court in recovery matters
|
|
| 63 |
Change in jurisdiction for recovery
|
|
| 64 |
Estate in bankruptcy
|
|
| 65 |
Recovery through a liquidator
|
|
| 66 |
Tax liability in case of private companies or business
|
|
| 67 |
Condonation of time-limit or conditions
|
|
| 68 |
Instalments of arrears
|
|
|
|
CHAPTER-XI
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|
|
|
AUDIT AND ENFORCEMENT
|
|
| 69 |
Audit by officer of Inland Revenue
|
|
| 70 |
Special audit
|
|
| 71 |
No multiple departmental audits in normal circumstances
|
|
| 72 |
Arrest and prosecution
|
|
| 73 |
Procedure for arrest
|
|
| 74 |
Compounding of offences
|
|
| 75 |
Power to call for information or documents and access to records and premises
|
|
|
|
CHAPTER-XII
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|
|
ADJUDICATIONS, APPEALS AND REFERENCES ETC
|
|
| 76 |
Powers of adjudication in case of imported goods
|
|
| 77 |
Powers of adjudication
|
|
| 78 |
Powers of the Board and Commissioner Inland Revenue to reopen cases
|
|
| 79 |
Appeal to Commissioner Inland Revenue (Appeals)
|
|
| 80 |
Appeal to Appellate Tribunal
|
|
| 81 |
Reference to the High Court
|
|
| 82 |
Bar on payment of refund etc
|
|
| 83 |
Alternative dispute resolution
|
|
| 84 |
Appearance by authorized representative
|
|
| 85 |
Correction of clerical errors, etc
|
|
| 86 |
Issuance of certificate or duplicate documents
|
|
| 87 |
Bar of suits, prosecution and other legal proceedings
|
|
|
|
CHAPTER-XIII
|
|
|
|
OFFENCES AND PENALTIES
|
|
| 88 |
Default surcharge
|
|
| 89 |
Offences and penalties
|
|
| 90 |
Recovery of tax not charged, levied or paid or inadmissible adjustment or refund
|
|
|
|
CHAPTER-XIV
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|
