| Topic Serial # |
Content |
Case Law |
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DIRECTORATE GENERAL OF INSPECTION
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| 138 |
138-L Appointment of Directorate General of Inspection
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| 138 |
138-M Definitions
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| 138 |
138-N Inspection authorities
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| 138 |
138-O Jurisdiction of inspection authorities
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| 138 |
138-P Functions and powers of Director-General
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CHAPTER XIV
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MISCELLANEOUS
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| 139 |
Statement regarding salary
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| 140 |
Statement regarding dividends
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| 141 |
Statement regarding interest, [profit,] rent, etc
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| 142 |
Statement regarding payments to non-residents and contractors
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| 143 |
Statement regarding certain payments
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| 143 |
143-A Statement regarding certain properties
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| 143 |
143-B Statement regarding certain assessees
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| 143 |
143-C Displaying of National Tax Number certificate
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| 143 |
143-D Obtaining of National Tax Number Card
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| 143 |
143-E Liability of tax withholding agents to be registered
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| 144 |
Power to call for information
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| 145 |
Power of survey
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| 146 |
Power to enter and search business premises
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| 147 |
Assistance to income tax authorities
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| 148 |
Power to take evidence on oath, etc
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| 149 |
Power to impound and retain books of accounts, etc
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| 150 |
Disclosure of information by a public servant
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| 151 |
Limitation of exemption
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| 152 |
Tax or refund to be calculated to the nearest rupee
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| 153 |
Receipts to be given for moneys paid or recovered under this Ordinance
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| 154 |
Service of notice
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| 155 |
Certain mistake not to vitiate assessment, etc
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| 156 |
Rectification of mistakes
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| 157 |
Appearance by authorised representative
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| 158 |
Proceedings under the Ordinance to be judicial proceedings
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| 159 |
Proceedings against companies under liquidation
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| 160 |
Computation of limitation period
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| 161 |
Indemnity
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| 162 |
Bar of suits in Civil courts
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| 163 |
Avoidance of double taxation and prevention of fiscal evasion
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| 164 |
Unilateral relief
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| 164 |
164-A Power to collect information regarding exempt income
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| 165 |
Power to make rules
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| 165 |
165-A Authority of approval
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| 166 |
Repeal and savings
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| 167 |
Removal of difficulties
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THE FIRST SCHEDULE
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PART 1
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RATE OF INCOME TAX
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| 1 |
RATE OF INCOME TAX
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| 2 |
PART II
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[THE SECOND SCHEDULE
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PART I
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[EXEMPTIONS] FROM TOTAL INCOME
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| 1 |
[EXEMPTIONS] FROM TOTAL INCOME
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Case Law
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| 2 |
PART II
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| 3 |
PART III
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| 4 |
PART IV
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THE THIRD SCHEDULE
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