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  • Accounting Software Update
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  • CHAPTER I - Preliminary
  • CHAPTER II - Basis of charge
  • CHAPTER III - Incomes which do not form part of total income
  • CHAPTER IV - Computation of total income
  • CHAPTER IX - Double Taxation Relief
  • CHAPTER V - Income of other persons included in assessee’s total income
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • CHAPTER VIA - Deductions to be made in computing total income
  • CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
  • CHAPTER VIII - Rebates and reliefs
  • CHAPTER X - Special provisions relating to avoidance of tax
  • CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
  • CHAPTER XI - Additional income-tax on undistributed profits
  • CHAPTER XII - Determination of tax in certain special cases
  • CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
  • CHAPTER XIIB - Special provisions relating to certain companies
  • CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
  • CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
  • CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • CHAPTER XIIC - Special provisions relating to retail trade etc.
  • CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • CHAPTER XIIE - Special provisions relating to tax on distributed income
  • CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
  • CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • CHAPTER XIIG - Special provisions relating to income of shipping companies
  • CHAPTER XIIH - Income-tax on fringe benefits
  • CHAPTER XIII - Income-tax Authorities
  • CHAPTER XIV - Procedure for assessment
  • CHAPTER XIVA - Special provision for avoiding repetitive appeals
  • CHAPTER XIVB - Special procedure for assessment of search cases
  • CHAPTER XIX - Refunds
  • CHAPTER XIXA - Settlement of cases
  • CHAPTER XIXB - Advance rulings
  • CHAPTER XV - Liability in special cases
  • CHAPTER XVI - Special provisions applicable to firms
  • CHAPTER XVII - Collection and recovery of tax
  • CHAPTER XVIII - Relief respecting tax on dividends in certain cases
  • CHAPTER XX - Appeals and revision
  • CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
  • CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
  • CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
  • CHAPTER XXI - Penalties imposable
  • CHAPTER XXII - Offences and prosecutions
  • CHAPTER XXIIB - Tax credit certificates
  • CHAPTER XXIII - Miscellaneous
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June 10, 2017
Offences_And_Penalties
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 85 : Offences and penalties – Offences And Penalties

85.Offences and penalties (1) Where a taxable person who – (i) supplies any goods and/or […]
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June 10, 2017
Miscellaneous_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 160 : Rounding off of tax etc – Miscellaneous Provisions

160. Rounding off of tax etc. The amount of tax, interest, penalty, fine or any […]
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June 10, 2017
Miscellaneous_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 159 : Service of notice in certain circumstances – Miscellaneous Provisions

159. Service of notice in certain circumstances (1) Any decision, order, summons, notice or other […]
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June 10, 2017
Miscellaneous_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 158 : Removal of difficulties – Miscellaneous Provisions

158. Removal of difficulties (1) If any difficulty arises in giving effect to any provision […]
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June 10, 2017
Electronic_Commerce
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 56 : Collection of tax at source – Electronic Commerce

Collection of tax at source – Electronic Commerce (1) Notwithstanding anything to the contrary contained […]
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June 10, 2017
Levy-of-and-Exemption-from-Tax
Published by Team@HostBooks at June 10, 2017
Categories
  • News

Levy of and Exemption from Tax

Q 1. Where is the power to levy GST derived from? Ans. Article 246A of […]
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June 10, 2017
Miscellaneous_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 157 : Instructions to GST Officers – Miscellaneous Provisions

157. Instructions to GST Officers (1) The Board [the Competent Authority of the State Government […]
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June 10, 2017
Miscellaneous_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 156 : Delegation of powers – Miscellaneous Provisions

156. Delegation of powers The Competent Authority may, by notification in the Gazette direct that […]
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June 10, 2017
Miscellaneous_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 155 : General power to make Regulations – Miscellaneous Provisions

155. General power to make Regulations (1) The Commissioner may make regulations consistent with this […]
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June 10, 2017
Miscellaneous_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 154 : Power of Central (or State) Government to make rules – Miscellaneous Provisions

154. Power of Central (or State) Government to make rules (1) The Central Government (or […]
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