March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 219 : Credit for advance tax219. Any sum, other than a penalty or interest, paid by or recovered from an […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 218 : When assessee deemed to be in default218. If any assessee does not pay on the date specified in sub-section (1) of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 217 : Interest payable by assessee when no estimate made62217. (1) Where, on making the regular assessment, the Assessing Officer finds— (a) that any […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 216 : Interest payable by assessee in case of under-estimate, etc216. Where, on making the regular assessment, the Assessing Officer finds that any assessee has— […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 215 : Interest payable by assessee215. 59(1) Where, in any financial year, an assessee has paid advance tax under section […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 214 : Interest payable by Government214. (1) The Central Government shall pay simple interest at fifteen per cent per annum […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 213 : Commission receipts213. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 212 : Estimate by assessee212. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 211 : Instalments of advance tax and due dates211. 56[(1) Advance tax on the current income calculated in the manner laid down in […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 210 : Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer210. (1) Every person who is liable to pay advance tax under section 208 (whether […]