Home   |   About us   |   Contact us   |   Request Callback  
 
   
Interest-tax Act, 1974
 
ChptrSectionTitle

  PREAMBLE 
 SHORT TITLE AND EXTENT. 
 DEFINITIONS. 
 TAX AUTHORITIES. 
 CHARGE OF TAX. 
 SCOPE OF CHARGEABLE INTEREST. 
 COMPUTATION OF CHARGEABLE INTEREST. 
 RETURN OF CHARGEABLE INTEREST. 
 ASSESSMENT. 
 SELF-ASSESSMENT. 
 10 INTEREST ESCAPING ASSESSMENT. 
 10A TIME LIMIT FOR COMPLETION OF ASSESSMENTS AND REASSESSMENTS. 
 11 ADVANCE PAYMENT OF INTEREST-TAX. 
 12 INTEREST FOR DEFAULT IN FURNISHING RETURN OF CHARGEABLE INTEREST. 
 12A INTEREST FOR DEFAULT IN PAYMENT OF INTEREST-TAX IN ADVANCE. 
 12B INTEREST FOR DEFERMENT OF INTEREST-TAX PAYABLE IN ADVANCE. 
 13 PENALTY FOR CONCEALMENT OF CHARGEABLE INTEREST. 
 14 OPPORTUNITY OF BEING HEARD. 
 15 APPEALS TO THE [COMMISSIONER (APPEALS)]. 
 15A OMITTED BY THE FINANCE (NO.2) ACT, 1991, W.E.F. 1-10-1991 
 16 APPEALS TO APPELLATE TRIBUNAL. 
 17 RECTIFICATION OF MISTAKES. 
 18 INTEREST-TAX DEDUCTIBLE IN COMPUTING TOTAL INCOME UNDER THE INCOME-TAX. 
 19 REVISION OF ORDER PREJUDICIAL TO REVENUE. 
 20 REVISION OF ORDERS BY COMMISSIONER. 
 21 APPLICATION OF PROVISIONS OF INCOME-TAX ACT. 
 22 INCOME-TAX PAPERS TO BE AVAILABLE FOR THE PURPOSES OF THIS ACT. 
 23 FAILURE TO COMPLY WITH NOTICES. 
 24 FALSE STATEMENTS. 
 25 WILLFUL ATTEMPT TO EVADE TAX, ETC. 
 26 ABETMENT OF FALSE RETURNS, ETC. 
 26A OFFENCES BY CREDIT INSTITUTIONS. 
 26B INSTITUTION OF PROCEEDINGS AND COMPOSITION OF OFFENCES. 
 26C POWER OF CREDIT INSTITUTIONS TO VARY CERTAIN AGREEMENTS. 
 27 POWER TO MAKE RULES. 
 28 POWER TO EXEMPT. 
 29 POWER TO REMOVE DIFFICULTY. 
 30 CONSEQUENTIAL AMENDMENTS. 
   


LawyerServices Facebook Page


Few Judgments On This Act:-


  Deputy Commissioner of Income-Tax, Circle 11 (1), Bangalore Versus M/s. Ace Multi Axes Systems Ltd., 05/12/2017.  

  M/s. Hotel Swagath Versus M/s. Hotel Swagath East Court, 28/11/2017.  

  Sangam R. Narvekar & Another Versus Costa River Transport Pvt. Ltd. & Another, 27/11/2017.  

  Commissioner of Income Tax II Versus M/s. Modipon Ltd., 24/11/2017.  

  M. Chandiran Versus The Tamil Nadu State Marketing Corporation Limited (TASMAC), Rep. by the Managing Director, Thalamuthu Natarajan Maaligai, Chennai & Others, 23/11/2017.  

  Director of Income Tax, Circle 26(1) New Delhi Versus S.R.M.B. Dairy Farming (P) Ltd., 23/11/2017.  

  Nikesh Tarachand Shah Versus Union of India & Another, 23/11/2017.  

  Gunwantlal Godawat Versus Union of India & Another, 22/11/2017.  

  Chirakkal Peedikayil Kombi Aliyumma Versus Kombi Mammu Haji & Others, 20/11/2017.  

  Mohan Singh Guleria Versus State of HP & Others, 20/11/2017.  

  Meenakshi (Deceased) & Others Versus T. Shanmugaprasad & Others, 17/11/2017.  

  M. Natarajan & Others Versus State rep.by Inspector of Police, SPE/CBI/ACB, Chennai, 17/11/2017.  

  Dr. G. Ranganathan Versus Union of India, Rep. by Government of Pondicherry, Lt.Governor, Pondicherry & Another, 17/11/2017.  

  Shanti Ramanand Sagar & Others Versus Commissioner of Income-Tax, 17/11/2017.  

  The Regional Director, ESI Corporation, Nungambakkam, Chennai & Others Versus Sun Global Logistics Pvt. Ltd., Rep by its Accountant P. Arunkannan & Another, 17/11/2017.  

  Ananthammal (Died) & Others Versus M. Ramakrishnan & Others, 16/11/2017.  

  Scotch Whisky Association & Others Versus The Lord Advocate & Another, 15/11/2017.  

  Virender Sood & Another Versus UOI & Others, 15/11/2017.  

  Vipan Kumar Versus Bajwa Developers Limited,, 15/11/2017.  

  Kamini Jaiswal Versus Union of India & Another, 14/11/2017.  

  Lingam Restaurant, Rep. by S. Unnamalai & Others Versus The Regional Director, Employee's State Insurance Corporation & Another, 14/11/2017.  

  M. Pratima Reddy Versus NICCO UCO Alliance Credit Ltd. Kolkatta, rep. by its Managing Director, 14/11/2017.  

  M/s. WS Retail Services Private Limited, Rep. herein by its authorised signatory Anil Gupta (Adult) & Others Versus The State of Karnataka, Rep. by its Finance Secretary, Bangalore & Others, 14/11/2017.  

  Sunil Kumar Versus M/s. Stock Guru India Ltd & Another, 13/11/2017.  

  Lubna Pervez & Another Versus M/s. Vardhman Estates & Developers Pvt. Ltd., 13/11/2017.  

  Sagar Pandurang Dhundare Versus Keshav Aaba Patil & Others, 13/11/2017.  

  M/s. SRD Nutrients Private Limited Versus Commissioner of Central Excise Guwahati, 10/11/2017.  

  G. Sampath Kumar, IPS Versus State of Tamil Nadu, rep.by the Deputy Superintendent of Police, Chennai, 09/11/2017.  

  Ajay Kumar Dohar Versus State of Madhya Pradesh & Others, 09/11/2017.  

  Puspraj Singh Baghel Versus The State of Madhya Pradesh & Others, 09/11/2017.  

  Branch Manager, The Oriental Insurance Co. Ltd., Satna Versus Ranju Yadav & Others, 09/11/2017.  

  The Chamber of Tax Consultants & Another Versus Union of India & Others, 08/11/2017.  

  M/S. Bhima Jewellery & Diamonds, Adoor Versus The Deputy Commissioner (Intelligence), Commercial Taxes, Karamana & Others, 07/11/2017.  

  S.V. Palanivelu Versus S.V. Gandhimathi & Another, 06/11/2017.  

  Thiagarajan Kumararaja Versus Union of India, rep.by the Secretary, Ministry of Finance, New Delhi & Others, 06/11/2017.  

  Sanjiv Bhagat & Another Versus Union Territory, Chandigarh through Advisor to the Administrator, Chandigarh & Others, 06/11/2017.  

  Royal Sundaram Alliance Insurance Company Ltd., Salem & Another Versus G. Karthikeyan & Others, 06/11/2017.  

  In the Matter of: Y.P Investment Private Limited & Others, 03/11/2017.  

  Kerala Self Financing Dental College, Managements Consortium, Represented by Its Secretary Versus State of Kerala, Represented by Principal Secretary, High Education Department & Another, 02/11/2017.  

  M/s. Real Mazon India Ltd. (accompanying Incorporated Under the Companies Act 1956), Having its office/factory at Khasra, Himachal Pradesh through its Authorised Signatory Ramjilal Soni & Others Versus State of Rajasthan, Through Chief Secretary, Govt. of Rajasthan & Others, 02/11/2017.  

  M/S. Alukkas Jewellary, Thrissur, rep. by A.V. Jose, Managing Partner Versus The State of Kerala, rep. by Secretary to Government, Commercial Taxes Department, Secretariat, Thiruvananthapuram & Another, 02/11/2017.  

  Commissioners for Her Majesty?s Revenue & Customs & Others Versus Littlewoods Limited & Others, 01/11/2017.  

  M/s. K. Lakshmanya & Company Versus Commissioner of Income Tax & Another, 01/11/2017.  

  Shanmuga Hospital & Salem Cancer Institute, Rep., by its Managing Director, Dr. P.S. Panneer Selvam & Another Versus The Commissioner, Corporation of Salem & Others, 01/11/2017.  

  Tarajyot Polymers Ltd., Represented by its Director Sureshkumar Ramsisaria Versus Union of India, Ministry of Finance, Represented by its Secretary, Department of Revenue, New Delhi & Others, 01/11/2017.  

  Azad Hawkers Union & Others Versus Union of India, Through Ministry of HSG & Urban Poverty Alleviation & Others, 01/11/2017.  

  Venture Global Engineering LLC & Others Versus Tech Mahindra Ltd. & Others, 01/11/2017.  

  Darshan Singh & Others Versus State of Punjab & Others, 01/11/2017.  

  National Insurance Company Limited Versus Pranay Sethi & Others, 31/10/2017.  

  Noor M. Saied Versus The Commercial Tax Officer, Thiruvanmiyur Assessment Circle, Chennai, 31/10/2017.  










#LawyerServices #bestlegalsoftware #legalsoftware #act #bareact #enactment