March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BB : Computation of undisclosed income of the block period158BB. (1) The undisclosed income of the block period shall be the aggregate of the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BA : Assessment of undisclosed income as a result of search158BA. (1) Notwithstanding anything contained in any other provisions of this Act, where after the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158B : Definitions158B. In this Chapter, unless the context otherwise requires,— (a) “block period” means the period […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVA - Special provision for avoiding repetitive appeals Income-tax Act 1961Section – 158AA : Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court158AA. (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVA - Special provision for avoiding repetitive appeals Income-tax Act 1961Section – 158A : Procedure when assessee claims identical question of law is pending before High Court or Supreme Court158A. 13(1) Notwithstanding anything contained in this Act, where an assessee claims that any question […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 158 : Intimation of assessment of firm158. Whenever, in respect of the assessment year commencing on the 1st day of April, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 157 : Intimation of loss157. When, in the course of the assessment of the total income of any assessee, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 156 : Notice of demand156. When any tax, interest, penalty, fine or any other sum is payable in consequence […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 155 : Other amendments155. (1) Where, in respect of any completed assessment of a partner in a firm […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIV - Procedure for assessment Income-tax Act 1961Section – 154 : Rectification of mistake154. (1) With a view to rectifying any mistake apparent from the record an income-tax […]