March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 192 : Salary192. 21(1) Any person responsible for paying any income chargeable under the head “Salaries” shall, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 191 : Direct payment191. In the case of income in respect of which provision is not made under […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 190 : Deduction at source and advance payment190. (1) Notwithstanding that the regular assessment in respect of any income is to be […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 189A : Provisions applicable to past assessments of firms189A. In relation to the assessment of any firm and its partners for the assessment […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 189 : Firm dissolved or business discontinued189. (1) Where any business or profession carried on by a firm has been discontinued […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 188A : Joint and several liability of partners for tax payable by firm188A. Every person who was, during the previous year, a partner of a firm, and […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 188 : Succession of one firm by another firm188. Where a firm carrying on a business or profession is succeeded by another firm, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 187 : Change in constitution of a firm187. (1) Where at the time of making an assessment under section 143 or section […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 185 : Assessment when section 184 not complied with185. Notwithstanding anything contained in any other provision of this Act, where a firm does […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 184 : Assessment as a firm184. (1) A firm shall be assessed as a firm for the purposes of this […]