Section 231 to 250 of Income Tax Act 1961
Section 231 Faceless collection and recovery of tax
What is
the meaning Recovery by suit or under other law not
affected? What is Interest for defaults in furnishing return
of income?
Section
232 and 234A of Income Tax Act 1961
What is
Interest for defaults in payment of advance tax? What is
Interest for deferment of advance tax?
Section
234B and 234C of Income Tax Act 1961
What is
Interest on excess refund? What is Fee for default in
furnishing statements?
Section
234D and 234E of Income Tax Act 1961
Section 234F Fees for default in furnishing return of income
Section 234G Fee for default relating to statement or
certificate
What is
Relief to company in respect of dividend paid out of past
taxed profits? What is Relief to certain charitable
institutions or funds in respect of certain dividends?
Section
236 and 236A of Income Tax Act 1961
What
are Refunds? Who is Person entitled to claim refund in
certain special cases? What is Form of claim for refund and
limitation?
Section
237, 238 and 239 of Income Tax Act 1961
What
Refund on appeal, etc? What is the meaning of Correctness of
assessment not to be questioned? What is Interest on delayed
refunds?
Section
240, 242 and 243 of Income Tax Act 1961
Section 241A Withholding of refund in certain cases
What
is Interest on refund where no claim is needed? What is
Interest on refunds?
Section
244 and 244A of Income Tax Act 1961
What
is Set off of refunds against tax remaining payable? What
are Definitions in settlement of cases?
Section
245 and 245A of Income Tax Act 1961
What
is Income-tax Settlement Commission? What is Jurisdiction
and powers of Settlement Commission?
Section
245B and 245BA of Income Tax Act 1961
What
is the meaning Vice-Chairman to act as Chairman or to
discharge his functions in certain circumstances? What is
the Power of Chairman to transfer cases from one Bench to
another?
Section
245BB and 245BC of Income Tax Act 1961
What
is the meaning Decision to be by majority? How to proceed
Application for settlement of cases?
Section
245BD and 245C of Income Tax Act 1961
What
is Procedure on receipt of an application under section
245C? What is Power of Settlement Commission to order
provisional attachment to protect revenue?
Section
245D and 245DD of Income Tax Act 1961
What is
Power of Settlement Commission to reopen completed
proceedings? What are Powers and procedure of Settlement
Commission?
Section
245E and 245F of Income Tax Act 1961
What is
Inspection, etc., of reports? What is Power of Settlement
Commission to grant immunity from prosecution and penalty?
Section
245G and 245H of Income Tax Act 1961
What is
Abatement of proceeding before Settlement Commission? What
is Credit for tax paid in case of abatement of proceedings?
Section
245HA and 245HAA of Income Tax Act 1961
What is
Order of settlement to be conclusive? What is Recovery of
sums due under order of settlement?
Section
245I and 245J of Income Tax Act 1961
What is
Bar on subsequent application for settlement? What is the
meaning of Proceedings before Settlement Commission to be
judicial proceedings?
Section
245K and 245L of Income Tax Act 1961
What
are Advance Rulings Definitions? What is Authority for
Advance Rulings?
Section
245N and 245O of Income Tax Act 1961
Section 245OA Qualifications, terms and conditions of
service of Chairman, Vice-Chairman and Member
What
is the meaning of Vacancies, etc., not to invalidate
proceedings? How to file Application for advance ruling?
What is Procedure on receipt of application?
Section
245P, 245Q and 245R of Income Tax Act 1961
What
is the meaning Appellate authority not to proceed in certain
cases? What is Applicability of advance ruling? What is the
meaning of Advance ruling to be void in certain
circumstances?
Section
245RR, 245S and 245T of Income Tax Act 1961
What
are the Powers of the Authority? What is Procedure of
Authority?
Section
245U and 245V of Income Tax Act 1961
What
are the Appealable orders? What are Appealable orders before
Commissioner (Appeals)?
Section
246 and 246A of Income Tax Act 1961
What
is Appeal by a person denying liability to deduct tax in
certain cases? What is the Form of appeal and limitation?
What is the Procedure in appeal?
Section
248, 249 and 250 of Income Tax Act 1961
