March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245BA : Jurisdiction and powers of Settlement Commission245BA. (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245B : Income-tax Settlement Commission245B. (1) The Central Government shall constitute a Commission to be called the Income-tax Settlement […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIXA - Settlement of cases Income-tax Act 1961Section – 245A : Definitions245A. In this Chapter, unless the context otherwise requires,— (a) “Bench” means a Bench of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 245 : Set off of refunds against tax remaining payable245. Where under any of the provisions of this Act, a refund is found to be […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 244A : Interest on refunds244A. (1) Where refund of any amount becomes due to the assessee under this Act, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 244 : Interest on refund where no claim is needed90244. (1) Where a refund is due to the assessee in pursuance of an order […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 243 : Interest on delayed refunds243. (1) If the Assessing Officer does not grant the refund,— (a) in any case […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 242 : Correctness of assessment not to be questioned242. In a claim under this Chapter, it shall not be open to the assessee […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 241A : [Withholding of refund in certain cases241A. For every assessment year commencing on or after the 1st day of April, 2017, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 241 : Power to withhold refund in certain cases241. [Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]