www.Aaptaxlaw.com
 
 
 

What is Service of notice in the case of discontinued business? What is Submission of statement by a non-resident having liaison office? Section 284 and 285 of Income Tax Act 1961

Service of notice in the case of discontinued business and Submission of statement by a non-resident having liaison office are defined under section 284 and 285 of Income Tax Act 1961. Provisions under these Sections are:

Section 284 of Income Tax Act "Service of notice in the case of discontinued business"

Section 284. Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section.

 

Section 285 of Income Tax Act "Submission of statement by a non-resident having liaison office"

Section 285. Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within sixty days from the end of such financial year, a statement in such form and containing such particulars as may be prescribed.

   
 

Income Tax Act 1961

What is Provisional attachment to protect revenue in certain cases? What is the form of Service of notice generally? Section 281B and 282 of Income Tax Act 1961

What is Authentication of notices and other documents? What is Service of notice when family is disrupted or firm, etc., is dissolved? Section 282A and 283 of Income Tax Act 1961

What is Service of notice in the case of discontinued business? What is Submission of statement by a non-resident having liaison office? Section 284 and 285 of Income Tax Act 1961

What is Furnishing of information or documents by an Indian concern in certain cases? What is Submission of statements by producers of cinematograph films? Section 285A and 285B of Income Tax Act 1961

What is Obligation to furnish statement of financial transaction or reportable account? What is Publication of information respecting assessees in certain cases? Section 285BA and 287 of Income Tax Act 1961

What is Appearance by registered valuer in certain matters? What is Appearance by authorised representative? Section 287A and 288 of Income Tax Act 1961

What is Rounding off of income? What is Rounding off amount payable and refund due? Section 288A and 288B of Income Tax Act 1961

What is the meaning Receipt to be given? What is Indemnity? What is Power to tender immunity from prosecution? Section 289, 290 and 291 of Income Tax Act 1961

What is Cognizance of offences? Section 360 of the Crpc and the Probation of Offenders Act, 1958, not to apply? What is the meaning of Return of income, etc., not to be invalid on certain grounds? Section 292, 292A and 292B of Income Tax Act 1961

What is Notice deemed to be valid in certain circumstances? What is Presumption as to assets, books of account, etc? Section 29bb and 292C of Income Tax Act 1961

What is Authorisation and assessment in case of search or requisition? What is Bar of suits in civil courts? Section 292CC and 293 of Income Tax Act 1961

 

Home     About Us     Privacy Policy     Disclaimer    Contact Us  Sitemap