| 1 |
Short title, extent and commencement | View Details |
| 1 |
Short title and commencement | View Details |
| 10 |
Best judgment assessment | View Details |
| 11 |
Chargeable expenditure escaping assessment | View Details |
| 12 |
Rectification of mistake | View Details |
| 13 |
Time limit for completion of assessment and reassessment | View Details |
| 14 |
Interest on delayed payment of expenditure-tax | View Details |
| 15 |
Penalty for failure to collect or pay expenditure-tax | View Details |
| 16 |
Penalty for failure to furnish prescribed return | View Details |
| 17 |
Penalty for concealment of chargeable expenditure | View Details |
| 18 |
Penalty for failure to comply with notice | View Details |
| 19 |
Penalty not to be imposed in certain cases | View Details |
| 2 |
Definitions | View Details |
| 2 |
Definitions | View Details |
| 20 |
Notice of demand | View Details |
| 21 |
Revision of orders by the Commissioner | View Details |
| 22 |
Appeals to the Commissioner(Appeals) | View Details |
| 23 |
Appeals to Appellate Tribunals30 | View Details |
| 24 |
Application of provisions of Income-tax Act | View Details |
| 25 |
Willful attempt to evade tax, etc. | View Details |
| 26 |
Failure to furnish prescribed returns | View Details |
| 27 |
False statement in verification, etc. | View Details |
| 28 |
Abetment of false return, etc. | View Details |
| 29 |
Certain offences to be non-cognizable | View Details |
| 3 |
Application of the Act | View Details |
| 3 |
Determination of room charges in the case of composite charge | View Details |
| 30 |
Institution of proceedings and composition of offences | View Details |
| 31 |
Power to make rules | View Details |
| 4 |
Charge of expenditure-tax | View Details |
| 4 |
Expenditure incurred in Indian currency deemed to have been incurred in foreign exchange | View Details |
| 5 |
Meaning of chargeable expenditure | View Details |
| 5 |
Return of aggregate of the payments received in respect of chargeable expenditure under section 8 | View Details |
| 5F |
Form No. 7 | View Details |
| 6 |
Tax authorities | View Details |
| 6 |
Notice of demand | View Details |
| 7 |
Collection and recovery of expenditure-tax | View Details |
| 7 |
Form of appeal to the Commissioner (Appeals) | View Details |
| 8 |
Person responsible for collecting tax to furnish prescribed return | View Details |
| 8 |
Form of appeal and memorandum of cross-objections to Appellate Tribunal | View Details |
| 9 |
Assessment | View Details |
| FO |
Form No. 1 | View Details |
| FO |
Form No. 2 | View Details |
| FO |
Form No. 3 | View Details |
| FO |
Form No. 4 | View Details |
| FO |
Form No. 5 | View Details |
| FO |
Form No. 6 | View Details |
