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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
Transitional_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 179 : Pending refund claims to be disposed of under earlier law. 146 – Transitional Provisions

179. Pending refund claims to be disposed of under earlier law Every claim for refund […]
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June 10, 2017
Prosecution_And_Compounding_Of_Offences
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 95 : Relevancy of statements under certain circumstances – Prosecution And Compounding Of Offences

95.Relevancy of statements under certain circumstances (1) A statement made and signed by a person […]
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June 10, 2017
Transitional_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 178 : Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract – Transitional Provisions

178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance […]
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June 10, 2017
Prosecution_And_Compounding_Of_Offences
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 94 : Presumption of culpable mental state – Prosecution And Compounding Of Offences

94.Presumption of culpable mental state (1) In any prosecution for an offence under this Act […]
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June 10, 2017
Transitional_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 177 : Finished goods removed for carrying out certain processes and returned on or after the appointed day – Transitional Provisions

177. Finished goods removed for carrying out certain processes and returned on or after the […]
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June 10, 2017
Prosecution_And_Compounding_Of_Offences
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 93 : Cognizance of offences – Prosecution And Compounding Of Offences

93.Cognizance of offences No Court shall take cognizance of any offence punishable except with the […]
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June 10, 2017
Transitional_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 176 : Semi-finished goods removed for job work and returned on or after the appointed day – Transitional Provisions

176. Semi-finished goods removed for job work and returned on or after the appointed day […]
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June 10, 2017
Transitional_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 175 : Inputs removed for job work and returned on or after the appointed day – Transitional Provisions

175. Inputs removed for job work and returned on or after the appointed day (1)Where […]
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June 10, 2017
Prosecution_And_Compounding_Of_Offences
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 92 : Prosecution – Prosecution And Compounding Of Offences

92.Prosecution (1) Whoever commits any of the following offences, namely— (a) supplies any goods and/or […]
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June 10, 2017
Transitional_Provisions
Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT

Section 174 : Duty (Tax — in SGST Act) paid goods returned to the place of business on or after the appointed day – Transitional Provisions

174. Duty (Tax – in SGST Act) paid goods returned to the place of business […]
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