March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 240 : Refund on appeal, etc240. Where, as a result of any order passed in appeal or other proceeding under […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 239 : Form of claim for refund and limitation239. 87(1) Every claim for refund under this Chapter shall be made in the prescribed […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 238 : Person entitled to claim refund in certain special cases238. (1) Where the income of one person is included under any provision of this […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 237 : Refunds237. If any person satisfies the Assessing Officer that the amount of tax paid by […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVIII - Relief respecting tax on dividends in certain cases Income-tax Act 1961Section – 236A : Relief to certain charitable institutions or funds in respect of certain dividends236A. (1) Where seventy-five per cent of the share capital of any company is throughout […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVIII - Relief respecting tax on dividends in certain cases Income-tax Act 1961Section – 236 : Relief to company in respect of dividend paid out of past taxed profits236. 86(1) Where in respect of any previous year relevant to the assessment year commencing […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVIII - Relief respecting tax on dividends in certain cases Income-tax Act 1961Section – 235 : Relief to shareholders in respect of agricultural income-tax attributable to dividends235. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 234F : Fee for default in furnishing return of income234F. (1) Without prejudice to the provisions of this Act, where a person required to […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 234E : Fee for default in furnishing statements234E. (1) Without prejudice to the provisions of the Act, where a person fails to […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 234D : Interest on excess refund234D. (1) Subject to the other provisions of this Act, where any refund is granted […]