Income Tax Act, 1961

Section 116 — Income-tax Authorities (Classes)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 117 — Appointment of Income-tax Authorities

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 118 — Control of Income-tax Authorities

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 119 — Instructions to Subordinate Authorities (CBDT Circulars)

CHAPTER XIII - INCOME-TAX AUTHORITIES

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 119A — Taxpayer's Charter

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 12 — Income of Trusts from Voluntary Contributions

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 120 — Jurisdiction of Income-tax Authorities

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 121 — Jurisdiction of Commissioners (Appeals) (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 121A — Jurisdiction of Inspecting Assistant Commissioners (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 122 — Jurisdiction of Income-tax Officers (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 123 — Jurisdiction of Inspectors of Income-tax (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 124 — Jurisdiction of Assessing Officers

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 125 — Powers of Inspecting Assistant Commissioner (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 125A — Concurrent jurisdiction of Inspecting Assistant Commissioner (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 126 — Powers of Board respecting specified area (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 127 — Power to Transfer Cases

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 128 — Functions of Inspectors of Income-tax (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 129 — Change of Incumbent of an Office

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 12A — Conditions for Applicability of Sections 11 and 12

STATUTORY ARCHITECTURE — 18-ROW MAP

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 12AA — Legacy Trust Registration Framework

STATUTORY ARCHITECTURE — 18-ROW MAP

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 12AB — Procedure for Fresh Registration

STATUTORY ARCHITECTURE — 18-ROW MAP

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 12AC — Trust Conversion Merger

STATUTORY ARCHITECTURE — 18-ROW MAP

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 13 — Forfeiture Grounds for Trust Exemption

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 130 — Faceless Jurisdiction of Income-tax Authorities

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 130A — Jurisdiction of Income-tax Officers and Inspectors (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 131 — Power Regarding Discovery, Production of Evidence (Summons)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 132 — Search and Seizure

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 132A — Powers to Requisition Books of Account etc

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 132B — Application of Seized or Requisitioned Assets

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 133 — Power to Call for Information

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 133A — Power of Survey

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 133B — Power to Collect Certain Information

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 133C — Power to Call for Information by Prescribed Authority

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 134 — Power to Inspect Registers of Companies

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 135 — Power of Principal Director General, Director General etc

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 135A — Faceless Collection of Information

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 136 — Proceedings Before Income-tax Authorities to be Judicial Proceedings

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 137 — Disclosure of Information Prohibited (Omitted) (Omitted)

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 138 — Disclosure of Information Respecting Assessees

CHAPTER XIII - INCOME-TAX AUTHORITIES

Section 139 — Return of Income

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 139A — Permanent Account Number

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 139AA — Quoting of Aadhaar Number

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 139B — Scheme for Submission of Returns Through Tax Return Preparers

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 139C — Power of Board to Dispense With Furnishing Documents With Return

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 139D — Filing of Return in Electronic Form

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 13A — Political Parties

STATUTORY ARCHITECTURE — 18-ROW MAP

ActChapter III — Incomes Which Do Not Form Part of Total Income

Section 13B — Electoral Trusts

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 14 — Heads of Income

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 140 — Return by Whom to be Verified

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 140A — Self-Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 140B — Tax on Updated Return

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 141 — Provisional Assessment (Omitted) (Omitted)

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 141A — Provisional Assessment for Refund (Omitted) (Omitted)

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 142 — Inquiry Before Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 142A — Estimate of Value of Assets by Valuation Officer

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 142B — Faceless Inquiry or Valuation

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 143 — Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 144 — Best Judgment Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 144A — Power of Joint Commissioner to Issue Directions in Certain Cases

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 144B — Faceless Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 144BA — Reference to Principal Commissioner or Commissioner in Certain Cases (GAAR)

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 144C — Reference to Dispute Resolution Panel

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 145 — Method of Accounting

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 145A — Method of Accounting in Certain Cases

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 145B — Taxability of Certain Income

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 146 — Reopening of Assessment at Instance of Assessee (Omitted) (Omitted)

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 147 — Income Escaping Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 148 — Issue of Notice Where Income Has Escaped Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 148A — Procedure Before Issuance of Notice Under Section 148

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 148B — Prior Approval for Assessment Reassessment or Recomputation in Certain Cases

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 149 — Time Limit for Notices Under Sections 148 and 148A

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 14A — Disallowance of Expenditure for Earning Exempt Income

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 15 — Salaries Chargeable to Tax

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 150 — Provision for Cases Where Assessment is in Pursuance of an Order on Appeal

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 151 — Sanction for Issue of Notice

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 151A — Faceless Assessment of Income Escaping Assessment

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 152 — Other Provisions

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 153 — Time Limit for Completion of Assessment Reassessment and Recomputation

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 153A — Assessment in Case of Search or Requisition

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 153B — Time Limit for Completion of Assessment Under Section 153A

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 153C — Assessment of Income of Any Other Person

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 153D — Prior Approval Necessary for Assessment in Cases of Search or Requisition

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 154 — Rectification of Mistake

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 155 — Other Procedural Amendments

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 156 — Notice of Demand

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 156A — Modification and Revision of Notice of Demand in Certain Cases

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 157 — Intimation of Loss

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 157A — Intimation Specialised

STATUTORY ARCHITECTURE — 18-ROW MAP

ActChapter XIV-A — Special Provision for Avoiding Repetitive Appeals

Section 158 — Intimation of Assessment of Firm

CHAPTER XIV — PROCEDURE FOR ASSESSMENT

Section 158A — Procedure When Assessee Claims Identical Question of Law is Pending Before High Court or Supreme Court

CHAPTER XIV-A — SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

ActChapter XIV-A — Special Provision for Avoiding Repetitive Appeals

Section 158AA — Procedure When an Identical Question of Law is Pending Before Supreme Court

CHAPTER XIV-A — SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

ActChapter XIV-A — Special Provision for Avoiding Repetitive Appeals

Section 158AB — Procedure Where an Identical Question of Law is Pending Before High Courts or Supreme Court

CHAPTER XIV-A — SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158B — Definitions (Block Period and Undisclosed Income)

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BA — Assessment of Total Undisclosed Income as a Result of Search

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BB — Computation of Total Undisclosed Income of the Block Period

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BC — Procedure for Block Assessment

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BD — Undisclosed Income of Any Other Person

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BE — Time Limit for Completion of Block Assessment

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BF — Certain Interests and Penalties Not to be Levied or Imposed

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BFA — Levy of Interest and Penalty in Certain Cases

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BG — Authority Competent to Make the Block Assessment

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BH — Application of Other Provisions of the Act

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

ActChapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)

Section 158BI — Chapter Not to Apply in Certain Circumstances (Omitted) (Omitted)

CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)

Section 159 — Legal Representatives

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 16 — Deductions from Salaries

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 160 — Representative Assessee

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 161 — Liability of Representative Assessee

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 162 — Right of Representative Assessee to Recover Tax Paid

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 163 — Who May Be Regarded as Agent

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 164 — Charge of Tax Where Share of Beneficiaries Unknown

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 164A — Charge of Tax in Case of Oral Trust

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 165 — Case Where Part of Trust Income is Chargeable

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 166 — Direct Assessment or Recovery Not Barred

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 167 — Remedies Against Property in Cases of Representative Assessees

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 167A — Charge of Tax in the Case of a Firm

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 167B — Charge of Tax Where Shares of Members in AOP or BOI Unknown Etc

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 167C — Liability of Partners of Limited Liability Partnership in Liquidation

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 168 — Executors

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 169 — Right of Executor to Recover Tax Paid

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 17 — Salary Perquisite and Profits in Lieu of Salary Defined

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 170 — Succession to Business Otherwise Than on Death

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 170A — Effect of Order of Tribunal or Court in Respect of Business Reorganisation

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 171 — Assessment After Partition of a Hindu Undivided Family

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 172 — Shipping Business of Non-Residents

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 173 — Recovery of Tax in Respect of Non-Resident From His Assets

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 174 — Assessment of Persons Leaving India

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 174A — Assessment of AOP or BOI or Artificial Juridical Person Formed for a Particular Event or Purpose

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 175 — Assessment of Persons Likely to Transfer Property to Avoid Tax

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 176 — Discontinued Business

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 177 — Association Dissolved or Business Discontinued

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 178 — Company in Liquidation

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 179 — Liability of Directors of Private Company

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 180 — Royalties or Copyright Fees for Literary or Artistic Work

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 180A — Consideration for Know-How

CHAPTER XV — LIABILITY IN SPECIAL CASES

ActChapter XVI — Special Provisions Applicable to Firms

Section 181 — Omitted

CHAPTER XV — LIABILITY IN SPECIAL CASES

Section 182 — Assessment of Registered Firms (Omitted) (Omitted)

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 183 — Assessment of Unregistered Firms (Omitted) (Omitted)

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 184 — Assessment as a Firm

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 185 — Assessment When Section 184 Not Complied With

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 186 — Cancellation of Registration (Omitted) (Omitted)

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 187 — Change in Constitution of a Firm

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 188 — Succession of One Firm by Another Firm

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 188A — Joint and Several Liability of Partners

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 189 — Firm Dissolved or Business Discontinued

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVI — Special Provisions Applicable to Firms

Section 189A — Provisions Applicable to Past Assessments of Firms

CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS

ActChapter XVII-A — Collection and Recovery of Tax — General

Section 190 — Deduction at Source and Advance Payment

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · PART A — GENERAL

ActChapter XVII-A — Collection and Recovery of Tax — General

Section 191 — Direct Payment

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · PART A — GENERAL

Section 192 — Salary (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 192A — Premature PF Withdrawal (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 193 — Interest on Securities (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194-I — Rent (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194-IA — Transfer of Immovable Property (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194-IB — Rent by Certain Individuals or HUF (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194-IC — Payment Under Specified Agreement JDA (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194-O — E-commerce Operator Payments (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194 — Dividends (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194A — Interest Other Than Interest on Securities (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194B — Winnings from Lottery, Crossword Puzzle etc (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194BA — Winnings from Online Games (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194BB — Winnings from Horse Race (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194C — Payments to Contractors (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194D — Insurance Commission (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194DA — Payment Under Life Insurance Policy (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194E — Payments to Non-Resident Sportsmen or Sports Associations (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194EE — Payments re Deposits Under NSS (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194F — Repurchase of Units by MF or UTI (Omitted) (TDS) (Omitted)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194G — Commission on Sale of Lottery Tickets (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194H — Commission or Brokerage (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194J — Fees for Professional or Technical Services (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194K — Income in Respect of Units (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194L — Compensation on Acquisition of Capital Asset (Omitted) (TDS) (Omitted)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194LA — Compensation on Acquisition of Immovable Property (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194LB — Interest from Infrastructure Debt Fund (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194LBA — Income from Units of a Business Trust (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194LBB — Income from Units of Investment Fund (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194LBC — Income from Securitisation Trust Investment (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194LC — Interest from Indian Company (ECB) (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194LD — Interest on Bonds and Government Securities (FII) (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194M — Certain Payments by Individuals or HUF (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194N — Payment of Certain Amounts in Cash (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194P — Deduction for Specified Senior Citizen (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194Q — TDS on Purchase of Goods

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194R — Benefit or Perquisite of Business or Profession (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194S — Transfer of Virtual Digital Asset (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 194T — Payments to Partners by Firm (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 195 — Other Sums Payments to Non-Residents (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 195A — Income Payable Net of Tax (Grossing Up) (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 196 — Interest or Dividend to Government RBI etc (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 196A — Income of Non-Residents from Units or Mutual Funds (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 196B — Income from Units Offshore Fund (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 196C — Income from Foreign Currency Bonds or GDRs (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 196D — Income of FIIs from Securities (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 197 — Certificate for Lower or No Deduction (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 197A — No Deduction in Certain Cases Forms 15G and 15H (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 197B — Lower Deduction in Certain Cases COVID Relief Spent (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 198 — Tax Deducted is Income Received (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

ActChapter I — Preliminary

Section 199 — Credit for Tax Deducted (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 2 — Definitions

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 200 — Duty of Person Deducting Tax (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 200A — Processing of TDS Statements

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 201 — Consequences of Failure to Deduct or Pay (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 202 — Deduction Only One Mode of Recovery (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 203 — Certificate for Tax Deducted (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 203A — Tax Deduction and Collection Account Number TAN (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 203AA — Furnishing of Statement of Tax Deducted (Omitted) (TDS) (Omitted)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 204 — Meaning of Person Responsible for Paying (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 205 — Bar Against Direct Demand on Assessee (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 206 — Persons Deducting Tax to Furnish Prescribed Returns (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 206A — Statement re Payment of Interest Without Deduction (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 206AA — Requirement to Furnish PAN (TDS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 206AB — Special Provision for Non-Filers (Omitted) (TDS) (Omitted)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 206B — Person Paying Dividend to Furnish Prescribed Return (Omitted) (TDS) (Omitted)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE

Section 206C — Tax Collection at Source (TCS)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)

Section 206CA — Tax Collection Account Number (Spent)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)

Section 206CB — Processing of TCS Statements

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)

Section 206CC — Requirement to Furnish PAN by Collectee

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)

Section 206CCA — Higher TCS for Non-filers (Omitted) (Omitted)

CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)

Section 207 — Liability for Payment of Advance Tax

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 208 — Conditions of Liability to Pay Advance Tax

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 209 — Computation of Advance Tax

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 209A — Computation and Payment of Advance Tax by Assessee (Omitted) (Omitted)

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 210 — Payment of Advance Tax by the Assessee of His Own Accord or in Pursuance of Order of Assessing Officer

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 211 — Instalments of Advance Tax and Due Dates

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 212 — Estimate by Assessee (Omitted) (Omitted)

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 213 — Commission Receipts (Omitted) (Omitted)

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 214 — Interest Payable by Government

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 215 — Interest Payable by Assessee

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 216 — Interest Payable by Assessee in Case of Under-estimate etc

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 217 — Interest Payable by Assessee When No Estimate Made

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 218 — When Assessee Deemed to be in Default

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 219 — Credit for Advance Tax

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX

Section 22 — Income from House Property (Charging Section)

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 220 — When Tax Payable and When Assessee Deemed in Default

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 221 — Penalty Payable When Tax in Default

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 222 — Certificate to Tax Recovery Officer

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 223 — Tax Recovery Officer by Whom Recovery Is to Be Effected

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 224 — Validity of Certificate and Cancellation or Amendment Thereof

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 225 — Stay of Proceedings in Pursuance of Certificate

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 226 — Other Modes of Recovery

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 227 — Recovery Through State Government

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 228 — Recovery of Indian Tax in Pakistan and Pakistan Tax in India (Omitted) (Omitted)

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 228A — Recovery of Tax in Pursuance of Agreements with Foreign Countries

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 229 — Recovery of Penalties, Fine, Interest and Other Sums

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 23 — Annual Value Determination

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 230 — Tax Clearance Certificate

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 230A — Restrictions on Registration of Transfers of Immovable Property (Omitted) (Omitted)

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 231 — Faceless Collection and Recovery of Tax

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

ActChapter XVII-E — Tax Payable Under Provisional Assessment (Historic)

Section 232 — Recovery by Suit or Under Other Law Not Affected

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY

Section 233 — Recovery of Tax Payable Under Provisional Assessment (Omitted) (Omitted)

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - E.-TAX PAYABLE UNDER PROVISIONAL ASSESSMENT

ActChapter XVII-E — Tax Payable Under Provisional Assessment (Historic)

Section 234-I — Fee for Furnishing Revised Return of Income

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES

Section 234 — Interest Chargeable (Omitted) (Omitted)

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES

ActChapter XVII-F — Interest Chargeable in Certain Cases

Section 234A — Interest for Defaults in Furnishing Return of Income

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES

ActChapter XVII-F — Interest Chargeable in Certain Cases

Section 234B — Interest for Defaults in Payment of Advance Tax

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES

ActChapter XVII-F — Interest Chargeable in Certain Cases

Section 234C — Interest for Deferment of Advance Tax

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES

ActChapter XVII-F — Interest Chargeable in Certain Cases

Section 234D — Interest on Excess Refund

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES

Section 234E — Fee for Default in Furnishing Statements

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES

Section 234F — Fee for Default in Furnishing Return of Income

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES

Section 234G — Fee for Default Relating to Statement or Certificate

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES

ActChapter XVIII — Relief Respecting Tax on Dividends in Certain Cases (Historic)

Section 234H — Fee for Default Relating to Intimation of Aadhaar Number

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES

Section 235 — Relief to Shareholders re Agricultural Income-tax Attributable to Dividends (Omitted) (Omitted)

CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

ActChapter XVIII — Relief Respecting Tax on Dividends in Certain Cases (Historic)

Section 236 — Relief to Company re Dividend Paid Out of Past Taxed Profits

CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

ActChapter XVIII — Relief Respecting Tax on Dividends in Certain Cases (Historic)

Section 236A — Relief to Certain Charitable Institutions or Funds re Certain Dividends

CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

Section 237 — Refunds

CHAPTER XIX — REFUNDS

Section 238 — Person Entitled to Claim Refund in Certain Special Cases

CHAPTER XIX — REFUNDS

Section 239 — Form of Claim for Refund and Limitation

CHAPTER XIX — REFUNDS

Section 239A — Refund for Denying Liability to Deduct Tax in Certain Cases

CHAPTER XIX — REFUNDS

Section 24 — Deductions from House Property Income

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 240 — Refund on Appeal etc

CHAPTER XIX — REFUNDS

Section 241 — Power to Withhold Refund in Certain Cases (Omitted) (Omitted)

CHAPTER XIX — REFUNDS

Section 241A — Withholding of Refund in Certain Cases

CHAPTER XIX — REFUNDS

Section 242 — Correctness of Assessment Not to be Questioned

CHAPTER XIX — REFUNDS

Section 243 — Interest on Delayed Refunds

CHAPTER XIX — REFUNDS

Section 244 — Interest on Refund Where No Claim is Needed

CHAPTER XIX — REFUNDS

Section 244A — Interest on Refunds

CHAPTER XIX — REFUNDS

Section 245-I — Order of Settlement to be Conclusive

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245-O — Authority for Advance Rulings

CHAPTER XIX-B — ADVANCE RULINGS

Section 245-OA — Qualifications Terms and Conditions of Service

CHAPTER XIX-B — ADVANCE RULINGS

Section 245-OB — Board for Advance Rulings

CHAPTER XIX-B — ADVANCE RULINGS

Section 245 — Set Off and Withholding of Refunds in Certain Cases

CHAPTER XIX — REFUNDS

Section 245A — Definitions

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245AA — Interim Boards for Settlement

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245B — Income-tax Settlement Commission

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245BA — Jurisdiction and Powers of Settlement Commission

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245BB — Vice-Chairman to Act as Chairman

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245BC — Power of Chairman to Transfer Cases

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245BD — Decision to be by Majority

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245C — Application for Settlement of Cases

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245D — Procedure on Receipt of an Application Under Section 245C

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245DD — Power to Order Provisional Attachment to Protect Revenue

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245E — Power to Reopen Completed Proceedings

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245F — Powers and Procedure of Settlement Commission

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245G — Inspection etc of Reports

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245H — Power to Grant Immunity from Prosecution and Penalty

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245HA — Abatement of Proceeding Before Settlement Commission

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245HAA — Credit for Tax Paid in Case of Abatement of Proceedings

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245J — Recovery of Sums Due Under Order of Settlement

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245K — Bar on Subsequent Application for Settlement

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245L — Proceedings Before Settlement Commission to be Judicial Proceedings

CHAPTER XIX-A — SETTLEMENT OF CASES

ActChapter XIX-AA — Dispute Resolution Committee in Certain Cases

Section 245M — Option to Withdraw Pending Application

CHAPTER XIX-A — SETTLEMENT OF CASES

Section 245MA — Dispute Resolution Committee

CHAPTER XIX-AA — DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES

Section 245N — Definitions

CHAPTER XIX-B — ADVANCE RULINGS

Section 245P — Vacancies Etc Not to Invalidate Proceedings

CHAPTER XIX-B — ADVANCE RULINGS

Section 245Q — Application for Advance Ruling

CHAPTER XIX-B — ADVANCE RULINGS

Section 245R — Procedure on Receipt of Application

CHAPTER XIX-B — ADVANCE RULINGS

Section 245RR — Appellate Authority Not to Proceed in Certain Cases

CHAPTER XIX-B — ADVANCE RULINGS

Section 245S — Applicability of Advance Ruling

CHAPTER XIX-B — ADVANCE RULINGS

Section 245T — Advance Ruling to be Void in Certain Circumstances

CHAPTER XIX-B — ADVANCE RULINGS

Section 245U — Powers of the Authority

CHAPTER XIX-B — ADVANCE RULINGS

Section 245V — Procedure of Authority

CHAPTER XIX-B — ADVANCE RULINGS

Section 245W — Appeal

CHAPTER XIX-B — ADVANCE RULINGS

Section 246 — Appealable Orders before Joint Commissioner (Appeals)

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 246A — Appealable Orders before Commissioner (Appeals)

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 247 — Appeal by Partner (Omitted) (Omitted)

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 248 — Appeal by Person Denying Liability to Deduct Tax

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 249 — Form of Appeal and Limitation

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 25 — Disallowance of NR-Without-TDS Interest

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 250 — Procedure in Appeal

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 251 — Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 252 — Appellate Tribunal

CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal

Section 252A — Qualifications and Service Conditions of ITAT Members

CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal

Section 253 — Appeals to the Appellate Tribunal

CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal

Section 254 — Orders of Appellate Tribunal

CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal

Section 255 — Procedure of Appellate Tribunal

CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal

Section 256 — Statement of Case to the High Court

CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court

Section 257 — Statement of Case to Supreme Court in Certain Cases

CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court

Section 258 — Power to Require Statement to be Amended

CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court

Section 259 — Reference to be Heard by Not Less Than Two Judges

CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court

Section 25A — Recovery of Arrears and Unrealised Rent

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 26 — Co-Ownership

STATUTORY ARCHITECTURE — 18-ROW MAP

Section 260 — Decision of High Court or Supreme Court on the Case Stated

CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court

Section 260A — Appeal to High Court

CHAPTER XX — APPEALS AND REVISION | CA.—Appeals to the High Court

Section 260B — High Court Appeal to be Heard by Not Less Than Two Judges

CHAPTER XX — APPEALS AND REVISION | CA.—Appeals to the High Court

Section 261 — Appeal to Supreme Court

CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court

Section 262 — Hearing before Supreme Court

CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court

Section 263 — Revision of Orders Prejudicial to Revenue

CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner

Section 264 — Revision of Other Orders

CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner

Section 264A — Faceless Revision of Orders

CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner

Section 264B — Faceless Effect of Orders

CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner

Section 265 — Tax to be Paid Notwithstanding Reference

CHAPTER XX — APPEALS AND REVISION | F.—General

Section 266 — Execution for Costs Awarded by Supreme Court

CHAPTER XX — APPEALS AND REVISION | F.—General

Section 267 — Amendment of Assessment on Appeal

CHAPTER XX — APPEALS AND REVISION | F.—General

Section 268 — Exclusion of Time Taken for Copy

CHAPTER XX — APPEALS AND REVISION | F.—General