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  • CHAPTER I - Preliminary
  • CHAPTER II - Basis of charge
  • CHAPTER III - Incomes which do not form part of total income
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  • CHAPTER IX - Double Taxation Relief
  • CHAPTER V - Income of other persons included in assessee’s total income
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  • CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
  • CHAPTER VIII - Rebates and reliefs
  • CHAPTER X - Special provisions relating to avoidance of tax
  • CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
  • CHAPTER XI - Additional income-tax on undistributed profits
  • CHAPTER XII - Determination of tax in certain special cases
  • CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
  • CHAPTER XIIB - Special provisions relating to certain companies
  • CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
  • CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
  • CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • CHAPTER XIIC - Special provisions relating to retail trade etc.
  • CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • CHAPTER XIIE - Special provisions relating to tax on distributed income
  • CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
  • CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • CHAPTER XIIG - Special provisions relating to income of shipping companies
  • CHAPTER XIIH - Income-tax on fringe benefits
  • CHAPTER XIII - Income-tax Authorities
  • CHAPTER XIV - Procedure for assessment
  • CHAPTER XIVA - Special provision for avoiding repetitive appeals
  • CHAPTER XIVB - Special procedure for assessment of search cases
  • CHAPTER XIX - Refunds
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  • CHAPTER XV - Liability in special cases
  • CHAPTER XVI - Special provisions applicable to firms
  • CHAPTER XVII - Collection and recovery of tax
  • CHAPTER XVIII - Relief respecting tax on dividends in certain cases
  • CHAPTER XX - Appeals and revision
  • CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
  • CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
  • CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
  • CHAPTER XXI - Penalties imposable
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 272BBB : Penalty for failure to comply with the provisions of section 206CA

272BBB. (1) If a person fails to comply before the 1st day of October, 2004 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 272BB : Penalty for failure to comply with the provisions of section 203A

272BB. (1) If a person fails to comply with the provisions of section 203A, he […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 272B : Penalty for failure to comply with the provisions of section 139A

272B. (1) If a person fails to comply with the provisions of section 139A, the […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 272AA : Penalty for failure to comply with the provisions of section 133B

272AA. (1) If a person fails to comply with the provisions of section 133B, he […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 272A : Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.

272A. (1) If any person,— (a) being legally bound to state the truth of any […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 272 : Failure to give notice of discontinuance

272. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 271-I : Penalty for failure to furnish information or furnishing inaccurate information under section 195

271-I. If a person, who is required to furnish information under sub-section (6) of section […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 271H : Penalty for failure to furnish statements, etc.

271H. (1) Without prejudice to the provisions of the Act, the Assessing Officer may direct […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 271GB : Penalty for failure to furnish report or for furnishing inaccurate report under section 286

271GB. (1) If any reporting entity referred to in section 286, which is required to […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXI - Penalties imposable
  • Income-tax Act 1961

Section – 271GA : Penalty for failure to furnish information or document under section 285A

271GA. If any Indian concern, which is required to furnish any information or document under […]
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