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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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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276CCC : Failure to furnish return of income in search cases

276CCC. If a person wilfully fails to furnish in due time the return of total […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276CC : Failure to furnish returns of income

276CC. If a person wilfully fails to furnish in due time the return of fringe […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276C : Wilful attempt to evade tax, etc

276C. (1) If a person wilfully attempts in any manner whatsoever to evade any tax, […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276BB : Failure to pay the tax collected at source

276BB. If a person fails to pay to the credit of the Central Government, the […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276B : Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

276B. If a person fails to pay to the credit of the Central Government,— (a) […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276AB : Failure to comply with the provisions of sections 269UC, 269UE and 269UL

276AB. Whoever fails to comply with the provisions of section 269UC or fails to surrender […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276AA : Failure to comply with the provisions of section 269AB or section 269-I

276AA. [Omitted by the Finance Act, 1986, w.e.f. 1-10-1986. Original section was inserted by the […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178

276A. If a person— (i) fails to give the notice in accordance with sub-section (1) […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery

276. Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961

Section – 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

275B. If a person who is required to afford the authorised officer the necessary facility […]
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