| Topic Serial # |
Content |
Case Law |
|
|
REFUND AND TAX CREDIT
|
|
| 96 |
Refunds
|
|
| 97 |
Persons entitled to claim refund in certain cases
|
|
| 98 |
Refund where salary, etc. is paid in arrears
|
|
| 99 |
Form of application, disposal of claims for refund and limitation
|
|
| 100 |
Refund on assessment and appeal, etc
|
|
| 101 |
Correctness of assessment, etc., not to be questioned through refund applications
|
|
| 102 |
Additional payment for delayed refunds
|
|
| 103 |
Power to withhold refund in certain cases
|
|
| 104 |
Adjustment of refund against tax
|
|
| 105 |
Tax credit for investment in shares or debentures of Equity Participation Fund
|
|
| 105 |
[105-A Tax credit for investment in debentures or negotiable bonds
|
|
| 106 |
Tax credit for investment in share-capital of industrial companies
|
|
| 107 |
Tax credit for replacement, balancing and modernisation of machinery or plant
|
|
| 107 |
[107-A Tax Credit
|
|
| 107 |
107-AA Tax credit for investment
|
|
|
|
CHAPTER XI
|
|
|
|
PENALTIES
|
|
| 108 |
Penalty for failure to furnish return of total income and certain statements
|
Case Law
|
| 109 |
Penalty for failure to maintain prescribed accounts
|
|
| 110 |
Penalty for non-compliance with notice, etc
|
|
| 111 |
Penalty for concealment of income
|
Case Law
|
| 112 |
Penalty for failure to give notice of discontinuance of business or profession
|
|
| 113 |
Penalty in the case of registered firms
|
Case Law
|
| 114 |
Penalty for failure to give notice by liquidator
|
|
| 115 |
Penalty for obstruction
|
|
| 116 |
Imposition of penalty after notice of hearing, etc
|
Case Law
|
|
|
CHAPTER XII
|
|
|
|
OFFENCES AND PROSECUTIONS
|
|
| 117 |
Prosecution for non-compliance of certain statutory obligations
|
|
| 118 |
Prosecution for false statement in verification
|
|
| 119 |
Prosecution for concealment of income, etc
|
|
| 120 |
Prosecution for abetment
|
|
| 121 |
Prosecution for disposal of property to prevent attachment, etc
|
|
| 122 |
Prosecution for unauthorised disclosure of information by a public servant
|
|
| 123 |
Liability for prosecution in the case of company, etc
|
|
| 124 |
Institution of prosecution proceedings without prejudice to other action
|
|
| 125 |
Sanction of prosecution, etc
|
|
| 126 |
Power to compound offence
|
|
| 127 |
Trial by Special Judge
|
|
| 128 |
Power to tender immunity from prosecution
|
|
|
|
CHAPTER XIII
|
|
|
|
APPEALS AND REVISION
|
|
| 36 |
Reference to High Court
|
Case Law
|
| 129 |
Appeal to the Appellate [Additional Commissioner]
|
Case Law
|
| 130 |
Form of appeal and limitation
|
|
| 131 |
Procedure in appeal
|
Case Law
|
| 132 |
Decision in appeal
|
Case Law
|
| 133 |
Appointment of the Appellate Tribunal
|
|
| 134 |
Appeal to the Appellate Tribunal
|
|
| 135 |
Disposal of appeals by the Appellate Tribunal
|
|
| 137 |
Appeal to the Supreme Court
|
Case Law
|
| 138 |
Revision by Commissioner
|
Case Law
|
|
|
CHAPTER XIIIA
|
|
|
|
SETTLEMENT OF CASES
|
|
| 138 |
138-A Income Tax Settlement Commission
|
|
| 138 |
138-B Definitions
|
|
| 138 |
138-C Powers and functions of the Commission
|
|
| 138 |
138-D Application for settlement of cases
|
|
| 138 |
138-E Disposal of application by the Commission
|
|
| 138 |
138-F Recovery of sums due under order of settlement
|
|
| 138 |
138-G Bar on subsequent application for settlement in certain cases
|
|
| 138 |
138-H Order of Settlement to be conclusive
|
|
| 138 |
138-I Power of Commission to re-open proceedings
|
|
| 138 |
138-J Proceedings before Commission to be judicial proceedings
|
|
| 138 |
138-K Communications of orders
|
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CHAPTER XIII-B
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