March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XV - Liability in special cases Income-tax Act 1961Section – 162 : Right of representative assessee to recover tax paid162. (1) Every representative assessee who, as such, pays any sum under this Act, shall […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XV - Liability in special cases Income-tax Act 1961Section – 161 : Liability of representative assessee161. (1) Every representative assessee, as regards the income in respect of which he is […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XV - Liability in special cases Income-tax Act 1961Section – 160 : Representative assessee160. (1) For the purposes of this Act, “representative assessee” means— (i) in respect of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XV - Liability in special cases Income-tax Act 1961Section – 159 : Legal representatives159. (1) Where a person dies, his legal representative shall be liable to pay any […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BI : Chapter not to apply after certain date158BI. The provisions of this Chapter shall not apply where a search is initiated under […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BH : Application of other provisions of this Act158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BG : Authority competent to make the block assessment158BG. The order of assessment for the block period shall be passed by an Assessing […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BFA : Levy of interest and penalty in certain cases158BFA. (1) Where the return of total income including undisclosed income for the block period, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BF : Certain interests and penalties not to be levied or imposed158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BE : Time limit for completion of block assessment158BE. (1) The order under section 158BC shall be passed— (a) within one year from […]