| 1 |
Short title and extent. | Read |
| 2 |
Definitions. | Read |
| 3 |
Tax authorities. | Read |
| 4 |
Charge of tax. | Read |
| 5 |
Return of chargeable profits. | Read |
| 6 |
Assessment. | Read |
| 7 |
Provisional assessment. | Read |
| 7A |
Advance payment of surtax. | Read |
| 7B |
Interest payable by Government. | Read |
| 7C |
Interest payable by assessee. | Read |
| 7D |
Interest payable by assessee in case of under estimate, etc. | Read |
| 8 |
Profits escaping assessment. | Read |
| 9 |
Penalties. | Read |
| 9A |
False estimate of, or failure to pay, advance surtax. | Read |
| 10 |
Opportunity of being heard. | Read |
| 11 |
Appeals to the Commissioner (Appeals). | Read |
| 11A |
Transfer of certain pending appeals. | Read |
| 12 |
Appeals to Appellate Tribunal. | Read |
| 13 |
Rectification of mistakes. | Read |
| 14 |
Other amendments. | Read |
| 15 |
Surtax deductible in computing distributable income under Income-tax Act. | Read |
| 16 |
Revision of orders prejudicial to revenue. | Read |
| 17 |
Revision of orders by Chief Commissioner or Commissioner. | Read |
| 18 |
Application of provisions of Income-tax Act. | Read |
| 19 |
Income-tax papers to be available for the purposes of this Act. | Read |
| 20 |
Failure to deliver returns, etc. | Read |
| 21 |
False statements. | Read |
| 22 |
Abetment of false returns, etc. | Read |
| 23 |
Institution of proceedings and composition of offences. | Read |
| 24 |
Power to make exemption, etc., in relation to certain Union territories. | Read |
| 24A |
Agreement with foreign countries. | Read |
| 24AA |
Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. | Read |
| 25 |
Power to make rules. | Read |
| 26 |
Saving. | Read |
