Interest-tax Act, 1974


Section
Section Title
  Preamble
  1 Short Title and extent. View Judgements
  2 Definitions. View Judgements
  3 Tax Authorities. View Judgements
  4 Charge of Tax. View Judgements
  5 Scope of Chargeable Interest. View Judgements
  6 Computation of Chargeable Interest. View Judgements
  7 Return of Chargeable Interest. View Judgements
  8 Assessment. View Judgements
  9 Self-Assessment. View Judgements
  10 Interest Escaping Assessment. View Judgements
  10A Time limit for completion of Assessments and Reassessments. View Judgements
  11 Advance Payment of Interest-Tax. View Judgements
  12 Interest for default in furnishing return of chargeable interest. View Judgements
  12A Interest for default in payment of Interest-Tax in Advance. View Judgements
  12B Interest for deferment of Interest-Tax payable in advance. View Judgements
  13 Penalty for concealment of chargeable interest. View Judgements
  14 Opportunity of Being Heard. View Judgements
  15 Appeals to the [Commissioner (Appeals)]. View Judgements
  15A Omitted by the Finance (No.2) Act, 1991, W.E.F. 1-10-1991 View Judgements
  16 Appeals to appellate tribunal. View Judgements
  17 Rectification of Mistakes. View Judgements
  18 Interest-Tax deductible in computing total income under the Income-Tax. View Judgements
  19 Revision of order prejudicial to revenue. View Judgements
  20 Revision of orders by commissioner. View Judgements
  21 Application of provisions of Income-Tax Act. View Judgements
  22 Income-Tax papers to be available for the purposes of this Act. View Judgements
  23 Failure to comply with notices. View Judgements
  24 False Statements. View Judgements
  25 Willful attempt to evade Tax, Etc. View Judgements
  26 Abetment of False Returns, Etc. View Judgements
  26A Offences by Credit Institutions. View Judgements
  26B Institution of proceedings and composition of offences. View Judgements
  26C Power of credit institutions to vary certain agreements. View Judgements
  27 Power to make rules. View Judgements
  28 Power to exempt. View Judgements
  29 Power to remove difficulty. View Judgements
  30 Consequential Amendments. View Judgements



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