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REDUNDANT Following sections are now redundant: 10A Special provision in respect of newly established undertakings in free trade zone, etc 10B Special provisions in respect of newly established hundred per cent export-oriented undertakings 10BA Special provisions in respect of export of certain articles or things 10BB Meaning of computer programmes in certain cases 10C Special provision in respect of certain industrial undertakings in North-Eastern Region 12(3) Income of trusts or institutions from contributions 12AB(2) Procedure for fresh registration. 32A Investment allowance 32AB Investment deposit account 32AC Investment in new plant or machinery 32AD. Investment in new plant or machinery in notified backward areas in certain States 33 Development rebate 33A Development allowance 33AC Reserves for shipping business 33B Rehabilitation allowance 34 Conditions for depreciation allowance and development rebate 34A Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies 35A Expenditure on acquisition of patent rights or copyrights 35AB Expenditure on know-how 35AC Expenditure on eligible projects or schemes. 35B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 35CC [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 35CCA Expenditure by way of payment to associations and institutions for carrying out rural development Programmes 35CCB Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources 39 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 44AC Special provision for computing profits and gains from the busiÂÂness of trading in certain goods. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 44AF Special provisions for computing profits and gains of retail business 44D Special provisions for computing income by way of royalties, etc., in the case of foreign companies 75 Losses of firms 80O Deduction in respect of royalties, etc., from certain foreign enterprises 115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds 115BBD Tax on certain dividends received from foreign Companies 115BBDA Tax on certain dividends received from domestic companies 115J Special provisions relating to certain companies 115O Tax on distributed profits of domestic companies 115P Interest payable for non-payment of tax by domestic companies 115Q When company is deemed to be in default 115QA Tax on distributed income to shareholders 115QB Interest payable for non-payment of tax by company 115QC When company is deemed to be assessee in default 115R Tax on distributed income to unit holders 115S Interest payable for non-payment of tax 115T Unit Trust of India or mutual fund to be an assessee in default 115TA Tax on distributed income to investors 115TB Interest payable for non-payment of tax 115TC Securitisation trust to be assessee in default 115W Definitions 115WA Charge of fringe benefit tax 115WB Fringe benefits 115WC Value of fringe benefits 115WD Return of fringe benefits 115WE Assessment 115WF Best judgment assessment 115WG Fringe benefits escaping assessment 115WH Issue of notice where fringe benefits have escaped assessment 115WI Payment of fringe benefit tax 115WJ Advance tax in respect of fringe benefits 115WK Interest for default in furnishing return of fringe benefits 115WKA Recovery of fringe benefit tax by the employer from the employee 115WKB Deemed payment of tax by employee 115WL Application of other provisions of this Act 115WM Chapter XII-H not to apply after a certain date 158AA Procedure when in an appeal by revenue an identical question of law is pending before supreme court 180 Royalties or copyright fees for literary or artistic work 180A Consideration for know-how 189A Provisions applicable to past assessments of firms 214 Interest payable by Government 215 Interest payable by assessee 216 Interest payable by assessee in case of under-estimate, etc. 217 Interest payable by assessee when no estimate made 236 Relief to company in respect of dividend paid out of past taxed profits 236A Relief to certain charitable institutions or funds in respect of certain dividends 241A Withholding of refund in certain cases 241A. Withholding of refund in certain cases 243 Interest on delayed refunds 244 Interest on refund where no claim is needed 245A Definitions 245AA Interim Boards for Settlement. 245B Income-tax Settlement Commission 245BA Jurisdiction and powers of Settlement Commission 245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances 245BC Power of Chairman to transfer cases from one Bench to another 245BD Decision to be by majority 245C Application for settlement of cases 245D Procedure on receipt of an application under section 245C 245DD Power of Settlement Commission to order provisional attachment to protect revenue 245E Power of Settlement Commission to reopen completed proceedings 245F Powers and procedure of Settlement Commission 245G Inspection, etc., of reports 245H Power of Settlement Commission to grant immunity from prosecution and penalty 245HA Abatement of proceeding before Settlement Commission 245HAA Credit for tax paid in case of abatement of proceedings 245I Order of settlement to be conclusive 245J Recovery of sums due under order of settlement 245K Bar on subsequent application for settlement 245L Proceedings before Settlement Commission to be judicial proceedings 245M Option to withdraw pending application. 245O Authority for Advance Rulings 245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member. 245S Applicability of advance ruling 248 Appeal by person denying liability to deduct tax in certain cases 256 Statement of case to the High Court 257 Statement of case to Supreme Court in certain cases 258 Power of High Court or Supreme Court to require statement to be amended 259 Case before High Court to be heard by not less than two judges 260 Decision of High Court or Supreme Court on the case stated 269A Definitions 269AB Registration of certain transactions 269B Competent authority 269C Immovable property in respect of which proceedings for acquisition may be taken 269D Preliminary notice 269E Objections 269F Hearing of objections 269G Appeal against order for acquisition 269H Appeal to High Court 269I Vesting of property in Central Government 269J Compensation 269K Payment or deposit of compensation 269L Assistance by Valuation Officers 269M Powers of competent authority 269N Rectification of mistakes 269O Appearance by authorised representative or registered valuer 269P Statement to be furnished in respect of transfers of immovable property 269Q Chapter not to apply to transfers to relatives 269R Properties liable for acquisition under this Chapter not to be acquired under other laws 269RR Chapter not to apply where transfer of immovable property made after a certain date 269S Chapter not to extend to State of Jammu and Kashmir 269TT Mode of repayment of Special Bearer Bonds, 1991 269U Commencement of Chapter 269UA Definitions 269UB Appropriate authority 269UC Restrictions on transfer of immovable property 269UD Order by appropriate authority for purchase by Central Government of immovable property 269UE Vesting of property in Central Government 269UF Consideration for purchase of immovable property by Central Government 269UG Payment or deposit of consideration 269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration 269UI Powers of the appropriate authority 269UJ Rectification of mistakes 269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property 269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property 269UM Immunity to transferor against claims of transferee for transfer 269UN Order of appropriate authority to be final and conclusive 269UO Chapter not to apply to certain transfers 269UP Chapter not to apply where transfer of immovable property effected after certain date 271 Failure to furnish returns, comply with notices, concealment of income, etc. 271AAA Penalty where search has been initiated 271AAB Penalty where search has been initiated 271BB Failure to subscribe to the eligible issue of capital 271F Penalty for failure to furnish return of income 271FB Penalty for failure to furnish return of fringe benefits 272BBB Penalty for failure to comply with the provisions of section 206CA 273 False estimate of, or failure to pay, advance tax 273AA Power of 8[Principal Commissioner or] Commissioner to grant immunity from penalty. 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL 278AB Power of Commissioner to grant immunity from prosecution Fifth Schedule LIST OF ARTICLES AND THINGS Eighth Schedule LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES Twelfth Schedule PROCESSED MINERALS AND ORES Thirteenth Schedule LIST OF ARTICLES OR THINGS Fourteenth Schedule. LIST OF ARTICLES OR THINGS OR OPERATIONS
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