March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XX - Appeals and revision Income-tax Act 1961Section – 249 : Form of appeal and limitation249. (1) Every appeal under this Chapter shall be in the prescribed form24 and shall […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XX - Appeals and revision Income-tax Act 1961Section – 248 : Appeal by a person denying liability to deduct tax in certain cases248. Where under an agreement or other arrangement, the tax deductible on any income, other […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XX - Appeals and revision Income-tax Act 1961Section – 247 : Appeal by partner247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XX - Appeals and revision Income-tax Act 1961Section – 246A : Appealable orders before Commissioner (Appeals)246A. (1) Any assessee or any deductor 21[or any collector] aggrieved by any of the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XX - Appeals and revision Income-tax Act 1961Section – 246 : Appealable orders246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245V : Procedure of Authority245V. The Authority shall, subject to the provisions of this Chapter, have power to regulate […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245U : Powers of the Authority245U. (1) The Authority shall, for the purpose of exercising its powers, have all the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245T : Advance ruling to be void in certain circumstances245T. (1) Where the Authority finds, on a representation made to it by the Principal […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245S : Applicability of advance ruling245S. (1) The advance ruling pronounced by the Authority under section 245R shall be binding […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXB - Advance rulings Income-tax Act 1961Section – 245RR : Appellate authority not to proceed in certain cases245RR. No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in […]