|
Chapter
XI
|
PENALTIES |
|
108
|
Penalty
for failure to furnish return of total income and certain statements |
|
109
|
Penalty
for failure to maintain prescribed accounts |
|
110
|
Penalty
for non-compliance of notice, etc. |
|
111
|
Penalty
for concealment of income, etc. |
|
112
|
Penalty
for failure to give notice of discontinuance of business or profession |
|
113
|
Penalty
in case of registered firms |
|
114
|
Penalty
for failure to give notice by liquidator |
|
115
|
Penalty for obstruction |
|
116
|
Imposition
of penalty after notice of hearing, etc. |
|
x
|
x |
|
Chapter
XII
|
OFFENCES
AND PROSECUTIONS |
|
117
|
Prosecution
for non-compliance of certain statutory obligations |
|
118
|
Prosecution
for false statement in verification |
|
119
|
Prosecution
for concealment of income, etc. |
|
120
|
Prosecution
for abetment |
|
121
|
Prosecution for disposal of property to prevent
attachment, etc. |
|
122
|
Prosecution
for unauthorised disclosure of information by a public servant |
|
123
|
Liability
for prosecution in the case of company, etc. |
|
124
|
Institution
of prosecution proceedings without prejudice to other action |
|
125
|
Sanction
of prosecution, etc. |
|
126
|
Power
to compound offence |
|
127
|
Trial
by Special Judge |
|
128
|
Power
to tender immunity from prosecution |
|
x
|
x |
|
Chapter
XIII
|
APPEALS
AND REVISION |
|
129
|
Appeal
to the Appellate Additional Commissioner |
|
130
|
Form
of appeal and limitation |
|
131
|
Procedure in appeal |
|
132
|
Decision
in appeal |
|
133
|
Appointment
of the Appellate Tribunal |
|
134
|
Appeal
to the Appellate Tribunal |
|
135
|
Disposal
of appeals by the Appellate Tribunal |
|
136
|
Reference
to High Court |
|
137
|
Appeal
to the Supreme Court |
|
138
|
Revision
by Commissioner |
|
x
|
x |
|
Chapter
XIV
|
SETTLEMENT
OF CASES |
|
138A
|
Income
tax Settlement Commission |
|
138B
|
Definitions |
|
138C
|
Powers
and functions of the Commission |
|
138D
|
Application
for settlement of cases |
|
138E
|
Disposal
of applications by the Commission. |
|
138EE
|
Disposal
of second appeal cases (Omitted) |
|
138F
|
Recovery
of sums due under order of settlement |
|
138G
|
Bar
on subsequent application for settlement in certain cases |
|
138H
|
Order
of settlement to be conclusive |
|
138I
|
Power
of Commission to re-open proceedings |
|
138J
|
Proceedings
before Commission to be judicial proceeding |
|
138K
|
Communications
of orders |
|
x
|
x |
|
Chapter
XV
|
DIRECTORATE
GENERAL OF INSPECTION |
|
138L
|
Appointment
of Directorate General of Inspection |
|
138M
|
Definitions |
|
138N
|
Inspection
authorities |
|
138O
|
Jurisdiction
of inspection authorities |
|
138P
|
Functions
and powers of Directorate-General |
|
x
|
x |
|
Chapter
XVI
|
MISCELLANEOUS |
|
139
|
Statement
regarding salary |
|
140
|
Statement
regarding dividends |
|
141
|
Statement
regarding interest, profit, rent, etc. |
|
142
|
Statement
regarding payments to non-residents and contractors |
|
143
|
Statement
regarding certain payments |
|
143A
|
Statement
regarding certain properties |
|
143B
|
Statement
regarding certain assessees |
|
143C
|
Displaying
of National Tax Number Certificate |
|
143D
|
Obtaining
of National Tax Number Card |
|
143E
|
Liability of tax withholding agents to be registered |
|
144
|
Power
to call for information |
|
145
|
Power
of survey |
|
146
|
Power
to enter and search business premises |
|
147
|
Assistance
to income tax authorities |
|
148
|
Power to take evidence on oath, etc. |
|
149
|
Power to impound and retain books of accounts,
etc. |
|
150
|
Disclosure
of information by a public servant |
|
151
|
Limitation
of exemption |
|
152
|
Tax or refund to be calculated to the nearest rupee |
|
153
|
Receipts
to be given for moneys paid or recovered under this ordinance |
|
154
|
Service
of notice |
|
155
|
Certain
mistakes not to vitiate assessments, etc. |
|
156
|
Rectification
of mistakes |
|
157
|
Appearance
by authorised representative |
|
158
|
Proceedings
under the Ordinance to be judicial proceedings |
|
159
|
Proceedings against companies under liquidation |
|
160
|
Computation
of limitation period |
|
161
|
Indemnity |
|
162
|
Bar
of suits in Civil courts |
|
163
|
Avoidance
of double taxation and prevention of fiscal evasion |
|
164
|
Unilateral relief |
|
164A
|
Power
to collect information regarding exempt income |
|
165
|
Power
to make rules |
|
165A
|
Authority
of approval |
|
166
|
Repeal
and savings |
|
167
|
Removal
of difficulties |
