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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 XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 293 : Bar of suits in civil courts

293. No suit shall be brought in any civil court to set aside or modify […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 292CC : Authorisation and assessment in case of search or requisition

292CC. (1) Notwithstanding anything contained in this Act,— (i) it shall not be necessary to […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 292C : Presumption as to assets, books of account, etc

292C. (1) Where any books of account, other documents, money, bullion, jewellery or other valuable […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 292BB : Notice deemed to be valid in certain circumstances

292BB. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 292B : Return of income, etc., not to be invalid on certain grounds

292B. No return of income, assessment, notice, summons or other proceeding, furnished or made or […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 292A : Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

292A. Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 292 : Cognizance of offences

292. No court inferior to that of a presidency magistrate or a magistrate of the […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 291 : Power to tender immunity from prosecution

291. (1) The Central Government may, if it is of opinion (the reasons for such […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 290 : Indemnity

290. Every person deducting, retaining, or paying any tax in pursuance of this Act in […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXIII - Miscellaneous
  • Income-tax Act 1961

Section – 289 : Receipt to be given

289. A receipt shall be given for any money paid or recovered under this Act.
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