MAHARASHTRA AGRICULTURAL INCOME TAX ACT, 1962


Section
Section Title
  INTRODUCTION
  title CHAPTER I: PRELIMINARY View Judgements
  1 SHORT TITLE EXTENT AND COMMENCEMENT View Judgements
  2 Definitions View Judgements
  3 DEFINITION OF "PREVIOUS YEAR" View Judgements
  title CHAPTER II : CHARGE OF AGRICULTURAL INCOME-TAX View Judgements
  4 CHARGE OF AGRICULTURAL INCOME-TAX AND RATE View Judgements
  5 SCOPE OF TOTAL AGRICULTURAL INCOME View Judgements
  title CHAPTER III : COMPUTATION OF AGRICULTURAL INCOME-TAX AND ALLOWANCES View Judgements
  6 HEADS OF CHARGE TO AGRICULTURAL INCOME-TAX View Judgements
  7 COMPUTATION OF TAX AND ALLOWANCE UNDER THE HEAD "AGRICULTURAL INCOME FROM RENT OR REVENUE" View Judgements
  8 COMPUTATION OF TAX AND ALLOWANCES UNDER THE HEAD "AGRICULTURAL INCOME FROM AGRICULTURE" View Judgements
  9 INCOME WHICH IS PARTIALLY AGRICULTURAL AND PARTIALLY FROM BUSINESS View Judgements
  10 COMPUTATION OF ALLOWANCES WHERE LANDS EXTEND BEYOND THE STATE View Judgements
  11 EXEMPTION FROM ASSESSMENT View Judgements
  12 PREVENTION OF DOUBLE RELIEF View Judgements
  13 INCLUSION TO PREVENT EVASION OF TAX View Judgements
  title CHAPTER IV : LIABILITY TO ASSESSMENT IN SPECIAL CASES View Judgements
  14 LIABILITY OF GUARDIAN, TRUSTEE, AGENT, RECEIVER OR ADMINISTRATOR View Judgements
  15 LIABILITY OF COURT OF WARDS, ADMINISTRATOR GENERAL AND OFFICIAL TRUSTEE, ETC View Judgements
  16 RATEABLE PAYMENT BY GUARDIAN, TRUSTEE, ETC View Judgements
  17 RESIDUARY PROVISIONS FOR COMPUTATION AND RECOVERY OF TAX UNDER SECTIONS 14 AND 15 View Judgements
  18 LIABILITY IN CASES OF DISCONTINUED FIRMS OR ASSOCIATIONS View Judgements
  19 AGENTS TO INCLUDE PERSONS TREATED AS SUCH View Judgements
  title CHAPTER V : AGRICULTURAL INCOME-TAX AUTHORITIES AND TRIBUNAL View Judgements
  20 AGRICULTURAL INCOME-TAX AUTHORITIES View Judgements
  21 TRIBUNAL View Judgements
  title CHAPTER VI : PROCEDURE FOR ASSESSMENT View Judgements
  22 RETURN OF AGRICULTURAL INCOME View Judgements
  23 ASSESSMENT View Judgements
  24 TAX ON DECEASED PERSON PAYABLE BY REPRESENTATIVE View Judgements
  25 CHANGE IN CONSTITUTION OF A FIRM OR OWNERSHIP OF BUSINESS View Judgements
  26 ASSESSMENT IN CASE OF DISCONTINUED FIRM OR ASSOCIATION View Judgements
  27 ASSESSMENT AFTER PARTITION OF A HINDU UNDIVIDED FAMILY View Judgements
  28 CANCELLATION OF ASSESSMENT WHERE CAUSE IS SHOWN View Judgements
  29 PENALTY FOR CONCEALMENT OF INCOME View Judgements
  30 NOTICE OF DEMAND View Judgements
  31 APPEAL AGAINST ASSESSMENT UNDER THIS ACT View Judgements
  32 HEARING OF APPEAL View Judgements
  33 PROCEDURE OF APPEAL TO THE TRIBUNAL View Judgements
  34 POWER OF REVISION BY COMMISSIONER View Judgements
  35 NON-APPEALABLE ORDERS View Judgements
  36 COURT-FEE ON APPEAL AND APPLICATION FOR REVISION View Judgements
  37 APPLICATION OF SECTIONS 4 AND 12 OF LIMITATION ACT IX OF 1908 View Judgements
  38 EXTENSION OF PERIOD OF LIMITATION IN CERTAIN CASES View Judgements
  39 STATEMENT OF CASE BY TRIBUNAL TO HIGH COURT View Judgements
  40 REFERENCE TO BE HEARD BY A BENCH OF THE HIGH COURT AND APPEAL TO LIE IN CERTAIN CASES TO THE SUPREME COURT View Judgements
  41 INCOME ESCAPING ASSESSMENT View Judgements
  42 PROVISION FOR ROUNDING OFF View Judgements
  43 POWER TO TAKE EVIDENCE ON OATH, ETC View Judgements
  44 POWER TO CALL FOR INFORMATION View Judgements
  45 POWER TO INSPECT THE REGISTER OF MEMBERS OF ANY COMPANY View Judgements
  46 ACCOUNTS View Judgements
  47 PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES View Judgements
  48 POWER TO COLLECT STATISTICS View Judgements
  title CHAPTER VII: RECOVERY OF TAX AND PENALTIES View Judgements
  49 TAX WHEN PAYABLE View Judgements
  50 MODE AND TIME OF RECOVERY View Judgements
  51 SPECIAL MODE OF RECOVERY View Judgements
  52 RECOVERY OF PENALTIES View Judgements
  title CHAPTER VIII : REFUNDS View Judgements
  53 REFUNDS View Judgements
  54 RECIPROCAL RELIEF IN RESPECT OF DOUBLE TAXATION WITH OTHER GOVERNMENT View Judgements
  55 POWER TO SET OFF AMOUNT OF REFUNDS AGAINST TAX REMAINING PAYABLE View Judgements
  56 POWER OF REPRESENTATIVES OF DECEASED PERSON OR PERSONS DISABLED TO MAKE CLAIM ON HIS BEHALF View Judgements
  57 LIMITATION OF CLAIMS FOR REFUNDS View Judgements
  title CHAPTER IX : OFFENCES AND PENALTIES View Judgements
  58 FAILURE TO MAKE PAYMENTS OR DELIVER RETURNS OR STATEMENTS OR ALLOW INSPECTIONS View Judgements
  59 FALSE STATEMENT IN DECLARATION View Judgements
  60 PROSECUTION TO LIE AT THE INSTANCE OF COMMISSIONER View Judgements
  61 DISCLOSURE OF INFORMATION BY PUBLIC SERVANT View Judgements
  62 DISCLOSURE OF INFORMATION REQUIRED UNDER SECTION 48 AND FAILURE TO FURNISH INFORMATION OR RETURN UNDER THAT SECTION View Judgements
  62A PUBLICATION AND DISCLOSURE OF INFORMATION RESPECTING ASSESSEES AND OTHER PERSONS IN PUBLIC INTEREST View Judgements
  63 OFFENCES BY COMPANIES View Judgements
  64 COGNIZANCE OF OFFENCES View Judgements
  title CHAPTER X : MISCELLANEOUS View Judgements
  65 APPEARANCE BEFORE ANY AUTHORITY IN PROCEEDINGS View Judgements
  66 PLACE OF ASSESSMENT View Judgements
  67 POWER TO TRANSFER PROCEEDINGS View Judgements
  68 TRANSFER TO DEFRAUD REVENUE VOID View Judgements
  69 SERVICE OF NOTICES View Judgements
  70 INDEMNITY View Judgements
  71 BAR OF SUITS IN CIVIL COURTS View Judgements
  72 POWER TO MAKE RULES View Judgements



#LawyerServices #Act #Law #Statute #IndianLaw #Kanoon