| 1 |
Short title and extent. | Read |
| 2 |
Definitions. | Read |
| 3 |
Tax authorities. | Read |
| 4 |
Charge of tax. | Read |
| 5 |
Scope of chargeable interest. | Read |
| 6 |
Computation of chargeable interest. | Read |
| 7 |
Return of chargeable interest. | Read |
| 8 |
Assessment. | Read |
| 9 |
Self-assessment. | Read |
| 10 |
Interest escaping assessment. | Read |
| 10A |
Time limit for completion of assessments and re-assessments. | Read |
| 11 |
Advance payment of interest-tax. | Read |
| 12 |
Interest for default in furnishing return of chargeable interest. | Read |
| 12A |
Interest for default in payment of interest-tax in advance. | Read |
| 12B |
Interest for deferment of interest-tax payable in advance. | Read |
| 13 |
Penalty for concealment of chargeable interest. | Read |
| 14 |
Opportunity of being heard. | Read |
| 15 |
Appeals to the Commissioner (Appeals). | Read |
| 15A |
Omitted. | Read |
| 16 |
Appeals to Appellate Tribunal. | Read |
| 17 |
Rectification of mistakes. | Read |
| 18 |
Interest-tax deductible in computing total income under the Income-tax Act. | Read |
| 19 |
Revision of order prejudicial to revenue. | Read |
| 20 |
Revision of orders by Commissioner. | Read |
| 21 |
Application of provisions of Income-tax Act. | Read |
| 22 |
Income-tax papers to be available for the purposes of this Act. | Read |
| 23 |
Failure to comply with notices. | Read |
| 24 |
False statements. | Read |
| 25 |
Wilful attempt to evade tax, etc. | Read |
| 26 |
Abetment of false returns, etc. | Read |
| 26A |
Offences by credit institutions. | Read |
| 26B |
Institution of proceedings and composition of offences. | Read |
| 26C |
Power of credit institutions to vary certain agreements. | Read |
| 27 |
Power to make rules. | Read |
| 28 |
Power to exempt. | Read |
| 29 |
Power to remove difficulty. | Read |
| 30 |
Repealed. | Read |
