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Business Profits Act, 1947

Sections

1 Short title, extent and commencement View Details
10Allowances of business profit tax in computing income for income-tax purposesView Details
11Issue of notice for assessmentView Details
12AssessmentsView Details
13Power to make provisional assessmentsView Details
14Profits escaping assessmentView Details
15PenaltiesView Details
16Appeals to Appellate Assistant Commissioner of Income-taxView Details
17Appeal to Appellate TribunalView Details
18Ractification of mistakesView Details
19Application of provisions of Act XI of 1922.19.Application of provisions of Act XI of 1922View Details
2InterpretationView Details
20Income - tax papers to be available for the purposes of this ActView Details
21Failure to deliver returns or statementsView Details
22False statementsView Details
23Institution of procedings and composition of offencesView Details
24Power to make rulesView Details
3Tax authoritiesView Details
4Charge of taxView Details
5Application of ActView Details
6Relief on occurrence of deficiency of profitsView Details
7Change in persons carrying on businessView Details
8Inter connected companiesView Details
8Compulsory transmission of two Doordarshan channelsView Details
9Aggregation of profits in certain casesView Details

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