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

Income tax Act 1961

Section 2- Definitions

Section 3 - Previous Year,  Section 4, Charge of Income tax

Section 5 - Scope of total income, Section 6, Apportionment of income between spouses governed by Portuguese Civil Code

Section 6 - Residence in India, Section 7- Income deemed to be received

Section 8 - Dividend income

Section 9 - Income deemed to accrue or arise in India

Section 9A - meaning of Certain activities not to constitute business connection in India

Section 10 - Incomes not included in total income

Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc

Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones

Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings

Section 10BA - Special provisions in respect of export of certain articles or things

Section 10BB - Meaning of computer programmes in certain cases

Section 10C - Special provision in respect of certain industrial undertakings in North- Eastern Region

Section 11 - Income from property held for charitable or religious purposes

Section 12 - Income of trusts or institutions from contributions

Section 12A - Conditions for applicability of sections 11 and 12

Section 12AA - Procedure for registration

Section 13 - Section 11 not to apply in certain cases

Section 13A - Special provision relating to incomes of political parties, Section 13B - Special provisions relating to voluntary contributions received by electoral trust

Section 14 - Heads of income, Section 14A - Expenditure incurred in relation to income not includible in total income

Section 15 - Salaries, Section 16 - Deductions from salaries

Section 17 - Salary, perquisite and profits in lieu of salary

Section 22 to 35E

Section 36 to 44 DB

Section 45 to 54H

Section 55 to 80

Section 80ab to 80hhe

Section 81 to 92

Section 92A to 112

Section 113 to 115JF

Section 115JG to 115WM

Section 116 to 134

Section 135 to 150

Section 151 to 160

Section 161 to 180

Section 181 to 200A

Section 201 to 230

Section 231 to 250

Section 251 to 270

Section 270A of Income Tax Act is to impose penalty for under reporting and misreporting of income w.e.f 1.4.2017

Immunity available to genuine tax payers under Section 270AA of Income Tax Act against penalty under section 270A.

Section 271 to 298

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