June 10, 2017
139. Obligation to furnish information return (1) Any person, being — (a) a taxable person; […]
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- 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
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- CHAPTER XII - Determination of tax in certain special cases
- CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
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- 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
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- 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
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June 10, 2017
138. GST compliance rating (1) Every taxable person shall be assigned a GST compliance rating […]
June 10, 2017
137. Special Procedure for certain processes The Central/State Government may, on recommendation of the Council, […]
June 10, 2017
136. Liability in other cases (1) Where a taxable person is a firm or an […]
June 10, 2017
135. Special provision regarding liability to pay tax, interest or penalty in certain cases (1) […]
June 10, 2017
134. Liability of Court of Wards etc. Where the estate or any portion of the […]
June 10, 2017
Liability of guardians, trustees etc. Where the business in respect of which any tax, interest […]
June 10, 2017
132. Liability of partners of firm to pay tax Notwithstanding any contract to the contrary, […]
June 10, 2017
131. Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, […]
June 10, 2017
130. Liability in case of company in liquidation (1) When any company is being wound […]