Act * --------- 1 Short Title and Commencement 1 Short Title, Extent, Commencement and Application 1 Short title, commencement and extent 1 Short title, extent & commencement 1 Short title, extent and Commencement CST 1 Short title, extent and commencement 1 Short title, extent and commencement 1 Short title, extent and commencement 1. Short title, Extent and Commencement. 1. Short title, extent and commencement. 10 Appointment of boarding stations 10 Composition levy 10 Crediting proceeds of cess to Fund. 10 Instructions to subordinate authorities 10 PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 10 Penalties CST 10 Power of Courts to order forfeiture 10 Punishment for contravention of sections 7, 8 and 9 10 Transfer of input tax credit. 10. Burden of proof and penalty for furnishing false evidence 10. Payment of tax 10. Power to make rules 100 Application of Chapter 100 Special provision for taxable services provided by Employees’ State Insurance Corporation 100. Power to search suspected persons entering or leaving India, etc. 101 Framing of guidelines 101 Power to search suspected persons in certain other cases 101 Special provision for exemption in certain cases relating to construction of canal, dam, etc 102 Definitions 102 Special provision for exemption in certain cases relating to construction of Government buildings 102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate. 103 Special provision for exemption in certain cases relating to construction of airport or port 103. Power to screen or X-ray bodies of suspected persons for detecting secreted goods. 104 Power to arrest 104 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 104_Special provision for exemption in certain cases relating to long term lease of industrial plots. 105 Power to search premises 105 Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of union. 105 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 106 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 106. Power to stop and search conveyances. 106A Power to inspect 107 Power to examine persons 107 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 107A [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 108 Power to summon persons to give evidence and produce documents 108 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 108A Penalty for failure to furnish information return. 108B 109 Power to require production of order permitting clearance of goods imported by land. 109 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 109A Power to undertake controlled delivery. 10A Directors of Inspection 10A Imposition of penalty in lieu of prosecution CST 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 11 Cognizance of offences CST 11 Income from property held for charitable or religious purposes 11 Incorporation document 11 Jurisdiction of Assessing Officers and power to transfer cases 11 Officers required to assist proper officers. 11 Other provisions relating to cess. 11 Place of supply of goods imported into, or exported from India. 11 Power to grant exemption from tax. 11 Power to prohibit importation or exportation of goods 11 Recovery of sums due to Government 11. Refund of Tax 11. Repeal of Ordinance 1 of 2001 11. Security Deposit 110 Determination of tax where total income includes income on which no tax is payable 110 Seizure of goods, documents and things 110A Provisional release of goods, documents and things seized pending adjudication 110AA Action subsequent to inquiry,investigation or audit or any other specified purpose. 111 Tax on accumulated balance of recognised provident fund 111A Tax on short-term capital gains in certain cases 112 Penalty for improper importation of goods, etc 112 Tax on long-term capital gains 112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] 113 Confiscation of goods attempted to be improperly exported, etc 113 Tax in the case of block assessment of search cases 114 Penalty for attempt to export goods improperly, etc 114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968] 114A Penalty for short-levy or non-levy of duty in certain cases 114AA Penalty for use of false and incorrect material 114AB Penalty for obtaining instrument by fraud, etc. 114AC Penalty for fraudulent utilisation of input tax credit for claiming refund. 115 BBDA Tax on certain dividends received from domestic companies 115 Confiscation of conveyances 115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer 115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer 115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer 115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer 115B Tax on profits and gains of life insurance business 115BA Tax on income of certain domestic companies 115BAA Tax on income of certain domestic companies. 115BAB Tax on income of certain new domestic manufacturing companies. 115BAC Tax on income of individuals and Hindu undivided family. 115BAD Tax on income of certain resident co-operative societies. 115BAE Tax on income of certain new manufacturing co-operative societies. 115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever 115BBA Tax on non-resident sportsmen or sports associations 115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds 115BBC Anonymous donations to be taxed in certain cases 115BBD Tax on certain dividends received from foreign Companies 115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115BBF Tax on income from patent 115BBG Tax on income from transfer of carbon credits. 115BBH Tax on income from virtual digital assets 115BBI Specified income of certain institutions 115C Definitions 115D Special provision for computation of total income of non-residents 115E Tax on investment income and long-term capital gains 115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases 115G Return of income not to be filed in certain case 115H Benefit under Chapter to be available in certain cases even after the assessee becomes resident 115I Chapter not to apply if the assessee so chooses 115J Special provisions relating to certain companies 115JA Deemed income relating to certain companies 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies 115JB Special provision for payment of tax by certain companies 115JC Special provisions for payment of tax by certain limited liability partnerships 115JD Tax credit for alternate minimum tax 115JE Application of other provisions of this Act 115JEE Application of this Chapter to certain persons 115JF Interpretation in this Chapter 115JG Conversion of an Indian branch of Foreign Company into subsidiary Indian company 115JH Foreign company said to be resident in India 115K [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 115L [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]. 115M [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 115N [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 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 115TCA Tax on income from securitisation trusts 115TD Tax on accreted income 115TE Interest payable for non-payment of tax by trust or institution 115TF When trust or institution is deemed to be assessee in default 115U Tax on income in certain cases 115UA Tax on income of unit holder and business trust 115UB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS 115UB Tax_on_income_of_investment_fund_and_its_unit_holders 115V Definitions 115VA Computation of profits and gains from the business of operating qualifying ships 115VB Operating ships 115VC Qualifying company 115VD Qualifying ship 115VF Tonnage income 115VG Computation of tonnage income 115VH Calculation in case of joint operation, etc. 115VI Relevant shipping income 115VJ Treatment of common costs 115VK Depreciation 115VL General exclusion of deduction and set off, etc. 115VM Exclusion of loss 115VN Chargeable gains from transfer of tonnage tax assets 115VP Method and time of opting for tonnage tax scheme 115VQ Period for which tonnage tax option to remain in force 115VR Renewal of tonnage tax scheme 115VS Prohibition to opt for tonnage tax scheme in certain cases 115VT Transfer of profits to Tonnage Tax Reserve Account 115VU Minimum training requirement for tonnage tax company 115VV Limit for charter in of tonnage 115VW Maintenance and audit of accounts 115VX Determination of tonnage 115VY Amalgamation 115VZ Demerger 115VZA Effect of temporarily ceasing to operate qualifying ships 115VZB Avoidance of tax 115VZC Exclusion from tonnage tax scheme 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 116 Income-tax authorities 116 Penalty for not accounting for goods 117 Appointment of income-tax authorities 117 Penalties for contravention, etc., not expressly mentioned 118 Control of income-tax authorities 118. Confiscation of packages and their contents. 119 Instructions to subordinate authorities 119. Confiscation of goods used for concealing smuggled goods. 119A Taxpayer’s Charter 11A Definitions 11A Inspector of Wealth-tax 11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded 11A. Notwithstanding anything contained in this Act, if the Government is satisfied that 11A. Refund on appeal etc. 11AA Commissioner competent to perform any function or functions 11AA Interest on delayed payment of duty 11AC Penalty for short-levy or non-levy of duty in certain cases 11B Claim for refund of duty 11B Power of Central Government to notify goods 11B Wealth-tax Officer competent to perform any function or func­tions 11B. Non-refund of tax In certain cases 11BB Interest on delayed refunds 11C Persons possessing notified goods to intimate the place of storage, etc. 11C Power not to recover duty of excise not-levied or short-levied as a result of general practice 11D Duties of excise collected from die buyer to be deposited with the Central Government 11D Precautions to be taken by persons acquiring notified goods 11DD Interest on the amounts collected in excess of the duty 11DDA Provisional attachment to protect revenue in certain cases 11E Liability under Act to be first charge 11E Persons possessing notified goods to maintain accounts 11F Sale, etc., of notified goods to be evidenced by vouchers 11G Sections 11C, 11E and 11F not to apply to goods in personal use 11H Definitions 11I Power of Central Government to specify goods 11J Persons possessing specified goods to intimate the place of storage, etc 11K Persons possessing specified goods to maintain accounts 11L Persons possessing specified goods to maintain accounts 11M Steps to be taken by persons selling or transferring any specified goods 11N Power to exempt 12 Application of the provisions of Act No. 52 of 1962 to Central Excise Duties 12 Control of wealth-tax authorities 12 Dutiable goods 12 Incorporation by registration 12 Indemnity CST 12 Place of supply of services where location of supplier and recipient is in India 12 Power to make rules. 12 Tax wrongfully collected and paid to Central Government or Union territory Government. 12. Exemptions and Reductions 12. Payment and recovery of tax 12. Time of supply of goods. 120 Jurisdiction of income-tax authorities 120. Confiscation of smuggled goods notwithstanding any change in form, etc. 121. Confiscation of sale-proceeds of smuggled goods. 121A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4,1988] 122 Adjudication of confiscations and penalties 122 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 123 Burden of proof in certain cases 123 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 124 Issue of show cause notice before confiscation of goods, etc 124 Jurisdiction of Assessing Officers 125 Option to pay fine in lieu of confiscation 125 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 125A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 126 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 127 I Power of Settlement Commission to send a case back to the proper officer 127 Power to transfer cases 127A Definitions 127B Application for settlement of cases 127C Procedure on receipt of application under section 127B 127D Power of Settlement Commission to order provisional attachment to protect revenue 127E Power of Settlement Commission to reopen completed proceedings 127F Power and procedure of Settlement Commission 127G Inspection, etc., of reports 127H Power of Settlement Commission to grant immunity from prosecution and penalty 127J Order of settlement to be conclusive 127K Recovery of sums due under order of settlement 127L Bar on subsequent application for settlement in certain cases 127N Applications of certain provisions of Central Excise Act 128M Proceedings before Settlement Commission to be judicial proceedings 129 Change of incumbent of an office 12A Appointment of Valuation Officers 12A Conditions for applicability of sections 11 and 12 12A Price of goods to indicate the amount of duty paid thereon 12AA Procedure for registration 12AB Procedure for fresh registration. 12AC Merger of charitable trusts or institutions in certain cases. 12B Presumption that the incidence of duty has been passed on to the buyer 12C Consumer Welfare Fund 12D Utilisation of the Fund 12E Powers of Central Excise Officers 12F. Power of search and seizure 13 Duty on pilfered goods 13 Laying of rules before Parliament. 13 Place of supply of services where location of supplier or location of recipient is outside India. 13 Power to arrest 13 Power to make rules CST 13 Recovery of tax. 13 Registered office of limited liability partnership and change therein 13 Section 11 not to apply in certain cases 13 Wealth-tax authorities to follow orders, etc., of the Board 13. Appeals 13. Power to withhold refund in certain cases 13. Time of supply of services. 130 The Central Government may make a scheme, by notification in the Official Gazette 130 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 130A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 131 Power regarding discovery, production of evidence, etc. 132 False declaration, false documents, etc 132 Search and seizure 132A Powers to requisition books of account, etc. 132B Application of seized or requisitioned assets 133 Obstruction of officer of customs 133 Power to call for information 133A Power of survey 133B Power to collect certain information 133C Power to call for information by prescribed income-tax authority 134 Power to inspect registers of companies 134 Refusal to be X-rayed 135 Evasion of duty or prohibitions 135 Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner 135A Faceless collection of information 135A Preparation 135AA Protection of data. 135B Power of court to publish name, place of business, etc., of persons convicted under the Act 136 Offences by officers of customs 136 Proceedings before income-tax authorities to be judicial proceedings 137 Cognizance of offences 137 [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964] 138 Disclosure of information respecting assessees 138 Offences to be tried summarily 138A Presumption of culpable mental state 138B Relevancy of statements under certain circumstances 138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence 139 Presumption as to documents in certain cases 139 Return of income 139A Permanent account number 139AA.Quoting of Aadhaar number. 139B Scheme for submission of returns through Tax Return Preparers 139C Power of Board to dispense with furnishing documents, etc., with the return 139D Filing of return in electronic form 13A Powers of Director-General or Director,Chief Commis­sioner or Commissioner and Joint Commissioner to make enquiries 13A Special provision relating to incomes of political parties 13B Special provisions relating to voluntary contributions received by electoral trust 14 Change in rate of tax in respect of supply of goods or services. 14 Declared Goods CST 14 Definitions. 14 Effect of registration 14 Heads of Income 14 Power to remove difficulties. 14 Power to summon persons to give evidence and produce documents in inquiries under this Act 14 Return of wealth 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services. 14 Valuation of goods for purposes of assessment 14. Revision 140 Offences by companies 140 Return by whom to be verified. 140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 140A Self-assessment 140B Tax on updated return. 141 Conveyances and goods in a customs area subject to control of officers of customs 141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] 141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 142 Inquiry before assessment 142 Recovery of sums due to Government 142A Estimation of value of assets by Valuation Officer 142A. Liability under Act to be first charge . 142B Faceless inquiry or Valuation 143 Assessment 143 Power to allow import or export on execution of bonds in certain cases 143A Duty deferment 143AA. Power to simplify or provide different procedure, etc., to facilitate trade. 144 Best judgment assessment 144 Power to take samples 144A Power of Joint Commissioner to issue directions in certain cases 144B Faceless assessment 144B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 144BA Reference to Commissioner in certain cases 144C Reference to dispute resolution panel 145 Method of accounting 145 Owner, etc., to perform operations incidental to compliance with customs law 145A Method of accounting in certain cases 145B Taxability of certain income. 146 Custom House agents to be licensed 146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 146A Appearance by authorized representative 147 Income escaping assessment 147 Liability of principal and agent 148 Issue of notice where income has escaped assessment 148 Liability of agent appointed by the person in charge of a conveyance 148A Conducting inquiry, providing opportunity before issue of notice under section 148. 148B Prior approval for assessment,reassessment or recomputation in certain cases. 149 Amendment of documents 149 Time limit for notice 14A Expenditure incurred in relation to income not includible in total income 14A Power of Board to dispense with furnishing documents, etc., with return of wealth 14A Special audit in certain cases 14A Special provision for specified actionable claims supplied by a person located outside taxable territory 14AA Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc 14B Filing of return in electronic form 14th Section 15 Constitution of Authority for Advance Ruling. 15 Date for determination of rate of duty and tariff valuation of imported goods 15 Name 15 Officers required to assist Central Excise Officers 15 Refund of integrated tax paid on supply of goods to tourist leaving India. 15 Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State CST 15 Return after due date and amendment of return 15 Salaries 15. Appeal to Appellate Tribunal 15. Authorities and administration of tax 15. Value of taxable supply 150 Procedure for sale of goods and application of sale proceeds 150 Provision for cases where assessment is in pursuance of an order on appeal, etc. 151 Certain officers required to assist officers of customs 151 Sanction for issue of notice 151A Faceless assessment of income escaping assessment 151A Instructions to officers of customs 151B. Reciprocal arrangement for exchange of information facilitating trade. 152 Delegation of powers 152 Other provisions 153 Service of order, decision, etc 153 Time limit for completion of assessments and reassessments 153A Assessment in case of search or requisition 153B Time limit for completion of assessment under section 153A 153C Assessment of income of any other person 153D Prior approval necessary for assessment in cases of search or requisition 154 C Common Customs Electronic Portal 154 Correction of clerical errors, etc 154 Rectification of mistake 154A Rounding off of duty, etc 155 Other amendments 155 Protection of action taken under the Act 156 General power to make rules 156 Notice of demand 156A Modification and revision of notice in certain cases. 157 General power to make regulations 157 Intimation of loss 157A Faceless rectification, amendments and issuance of notice or intimation 158 Intimation of assessment of firm 158 Provisions with respect to rules and regulations 158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court 158AA Procedure when in an appeal by revenue an identical question of law is pending before supreme court 158AB Procedure where an identical question of law is pending before High Courts or Supreme Court. 158B Definitions 158BA Assessment of undisclosed income as a result of search 158BB Computation of undisclosed income of the block period 158BC Procedure for block assessment 158BD Undisclosed income of any other person 158BE Time limit for completion of block assessment 158BF Certain interests and penalties not to be levied or imposed 158BFA Levy of interest and penalty in certain cases 158BG Authority competent to make the block assessment 158BH Application of other provisions of this Act 158BI Chapter not to apply after certain date 159 Legal representatives 159 Rules, certain notifications and orders to be laid before Parliament 159A Effect of amendments, etc., of rules, regulations, notifications or orders 15A Obligation to furnish information return 15A Return by whom to be signed 15B Penalty for failure to furnish information return 15B Self-assessment 15C Provisional assessment 16 Assessment 16 Constitution of Appellate Authority for Advance Ruling. 16 Date for determination of rate of duty and tariff valuation of export goods 16 Deductions from salaries 16 Definitions CST 16 Omitted 16 Reservation of name 16 Zero rated supply. 16. Eligibility and conditions for taking input tax credit 16. Maintenance of accounts by importers, issue of sale bills or cash memorandum 16. Revision by High Court 160 Repeal and savings 160 Representative assessee 161 Liability of representative assessee 162 Right of representative assessee to recover tax paid 163 Who may be regarded as agent 164 Charge of tax where share of beneficiaries unknown 164A Charge of tax in case of oral trust 165 Case where part of trust income is chargeable 166 Direct assessment or recovery not barred 167 Remedies against property in cases of representative assessees 167A Charge of tax in the case of a firm 167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc. 167C Liability of partners of limited liability partnership in liquidation 168 Executors 169 Right of executor to recover tax paid 16A Reference to Valuation Officer 17 "Salary", "perquisite" and "profits in lieu of salary" defined 17 Apportionment of tax and settlement of funds. 17 Assessment of goods 17 Change of name of limited liability partnership 17 Company in liquidation CST 17 Migration of existing tax payers. 17 Omitted 17 Wealth escaping assessment 17. Appeal to High Court 17. Apportionment of credit and blocked credits 17. Power to order production of accounts, entry, inspection and seizure 170 Succession to business otherwise than on death 170A Effect of order of tribunal or court in respect of business reorganisation. 171 Assessment after partition of a Hindu undivided family 172 Shipping business of non-residents 173 Recovery of tax in respect of non-resident from his assets 174 Assessment of persons leaving India 174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose 175 Assessment of persons likely to transfer property to avoid tax 176 Discontinued business 177 Association dissolved or business discontinued 178 Company in liquidation 179 Liability of directors of private company in liquidation 17A Time limit for completion of assessment and reassessment 17A Transfer of certain amounts 17B Interest for defaults in furnishing return of net wealth 18 Application for direction to change name in certain circumstances 18 Liability of directors of private company in liquidation CST 18 Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc. 18 Provisional assessment of duty 18 Searches and arrests how to be made 18 Transfer of input tax credit. 18 Transitional arrangements for input tax credit. 18 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] 18. Availability of credit in special circumstances 18. Checking of goods in transit 18. Penalty 180 Royalties or copyright fees for literary or artistic work 180A Consideration for know-how 181 Short title and commencement. 181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] 182 Definitions. 182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 183 Declaration of undisclosed income. 183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 184 Assessment as a firm 184 Charge of tax and surchage 185 Assessment when section 184 not complied with 185 Penalty 186 Manner of declaration. 187 Change in constitution of a firm 187 Time for payment of tax 188 Succession of one firm by another firm 188 Undisclosed income declared not to be included in total income 188A Joint and several liability of partners for tax payable by firm 189 Firm dissolved or business discontinued 189 Undisclosed income declared not to affect finality of completed assessments 189A Provisions applicable to past assessments of firms 18A Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc. 18A Voluntary revision of entry, post clearance. 18B Power to reduce or waive penalty in certain cases 18BA Power of Commissioner to grant immunity from penalty 18C Procedure when assessee claims identical question of law is pending before High Court or Supreme Court 18D Additional wealth-tax 19 Central Sales Tax Appellate Authority CST 19 Change of registered name 19 Determination of duty where goods consist of articles liable to different rates of duty 19 Disposal of persons arrested 19 Tax of deceased person payable by legal representative 19 Tax wrongfully collected and paid to Central Government or State Government. 19 Transitional provisions relating to job work. 19 ommited 19. Forwarding agency, etc. to submit returns 19. Officers competent to check Motor Vehicles in Local Areas 19. Taking input tax credit in respect of inputs and capital goods sent for job work. 190 Deduction at source and advance payment 190 Undisclosed income declared not to be treated as benami transaction in certain cases 191 Direct payment 191 Tax in respect of voluntarily disclosed income not refundable 192 Declaration not admissible in evidence against declarant 192 Salary 192A Payment of accumulated balance due to an employee 193 Declaration by misrepresentation of facts to be void 193 Interest on securities 194 Dividends 194 Exemption from wealthtax in respect of assets spefified in declaration 194A Interest other than "Interest on securities" 194B Winnings from lottery or crossword puzzle 194BA Winnings from online games 194BB Winnings from horse race 194C Payments to contractors and sub-contractors 194D Insurance commission 194DA Payment in respect of life insurance policy 194E Payments to non-resident sportsmen or sports associations 194EE Payments in respect of deposits under National Savings Scheme, etc. 194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India 194G Commission, etc., on the sale of lottery tickets. 194H Commission or brokerage 194I Rent 194IA Payment on transfer of certain immovable property other than agricultural land 194IB Payment of rent by certain individuals or Hindu undivided family. 194IC Payment under specified agreement 194J Fees for professional or technical services 194K Income in respect of units 194L Payment of compensation on acquisition of capital asset 194LA Payment of compensation on acquisition of certain immovable property 194LB Income by way of interest from infrastructure debt fund 194LBA Certain income from units of a business trust 194LBB Income in respect of units of investment fund. 194LBC Income in respect of investment in securitisation trust. 194LC Income by way of interest from Indian company 194M Payment of certain sums by certain individuals or Hindu undivided family. 194N Payment of certain amounts in cash. 194O Payment of certain sums by e-commerce operator to e-commerce participant. 194P Deduction of tax in case of specified senior citizen 194Q Deduction of tax at source on payment of certain sum for purchase of goods 194R Deduction of tax on benefit of perquisite in respect of business or profession. 194S Payment on transfer of virtual digital asset 194T payment to partners of firms 195 Applicability of certain provisions of Income-tax Act and of Chapter V of Wealthtax Act 195 Other sums 195A Income payable "net of tax" 196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations 196 Scheme not to apply to certain persons. 196A Income in respect of units of non-residents 196B Income from units 196C Income from foreign currency bonds or shares of Indian company 196D Income of Foreign Institutional Investors from securities 197 Certificate for deduction at lower rate 197 Removal of doubts 197A No deduction to be made in certain cases 197B Lower deduction in certain cases for a limited period 198 Power to remove difficulties 198 Tax deducted is income received 199 Credit for tax deducted 199 Power to make rules 19A Assessment in the case of executors 19A Vacancies, etc., not to invalidate proceedings CST 2 Definitions 2 Definitions 2 Definitions CST 2 Definitions. 2 Definitions. 2 Definitions. 2. Definitions 2. Definitions 2. Definitions 2. Definitions 2. Definitions. 2. Definitions. 20 Appeals CST 20 Application of provisions of Central Goods and Services Tax Act. 20 Assessment after partition of a Hindu undivided family 20 Miscellaneous transitional provisions. 20 Penalty for improper use of word "limited liability partnership" or "LLP" 20 Procedure to be followed by officer-in-charge of police station 20 Re-importation of goods 20. Impounding of Motor Vehicle on Import of which Tax is not paid 20. Manner of distribution of credit by Input Service Distributor. 20. Submission of certain records by owners of goods carrier 200 Duty of person deducting tax 200A Processing of statements of tax deducted at source 201 Consequences of failure to deduct or pay 202 Deduction only one mode of recovery 203 Certificate for tax deducted 203A Tax deduction and collection account number 203AA Furnishing of statement of tax deducted 204 Meaning of "person responsible for paying" 205 Bar against direct demand on assessee 206 Persons deducting tax to furnish prescribed returns 206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax 206AA Requirement to furnish Permanent Account Number 206AB Special provision for deduction of tax at source for non-filers of income-tax return. 206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return 206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc 206CA Tax collection account number 206CB Processing of statements of tax collected at source 206CC Requirement to furnish Permanent Account number by collectee. 206CCA Special provision for collection of tax at source for non-filers of income-tax return. 207 Liability for payment of advance tax 208 Conditions of liability to pay advance tax 209 Computation of advance tax 209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 20A Assessment after partial partition of a Hindu undivided fami­ly 21 Application of provisions of Central Goods and Services Tax Act. 21 Assessment when assets are held by courts of wards, administrators-general, etc. 21 Goods derelict, wreck, etc 21 Import of services made on or after the appointed day. 21 Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19 21 Procedure on receipt of application CST 21 Publication of name and limited liability 21. Collection of tax by registered importer 21. Manner of recovery of credit distributed in excess. 21. Officers and Employees to be Public Servants 210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer 211 Instalments of advance tax and due dates 212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 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 218 When assessee deemed to be in default 219 Credit for advance tax 21A Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes 21AA Assessment when assets are held by certain associations of persons 22 Abatement of duty on damaged or deteriorated goods 22 Assessment of persons residing outside India 22 Eligibility to be partners 22 Power to make rules. 22 Power to make rules. 22 Powers of the Authority CST 22 Vexatious search, seizure, etc., by Central Excise Officers 22-I Order of settlement to be conclusive 22. Offences and penalties 22. Persons liable for registration. 22. Protection of action taken In good faith No suit, prosecution or other legal proceeding shall lie against the Government or any officer or employee for anything which is, in good faith, done or intended to be done under this Act. 220 When tax payable and when assessee deemed in default 221 Penalty payable when tax in default 222 Certificate to Tax Recovery Officer 223 Tax Recovery Officer by whom recovery is to be effected 224 Validity of certificate and cancellation or amendment thereof 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof 226 Other modes of recovery 227 Recovery through State Government 228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989] 228A Recovery of tax in pursuance of agreements with foreign countries 229 Recovery of penalties, fine, interest and other sums 22A Definitions 22B Wealth-tax Settlement Commission 22BA Jurisdiction and powers of Settlement Commission 22BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances 22BC Power of Chairman to transfer cases from one Bench to another 22BD Decision to be by majority 22C Application for settlement of cases 22D Procedure on receipt of an application under section 22C 22DD Power of Settlement Commission to order provisional attachment to protect revenue 22E Power of Settlement Commission to reopen completed proceedings 22F Powers and procedure of Settlement Commission 22G Inspection, etc., of reports 22H Powers of Settlement Commission to grant immunity from prosecution 22HA Abatement of the proceeding before Settlement Commission 22HAA Credit for tax paid in case of abatement of proceedings 22J Recovery of sums due under order of settlement 22K Bar on subsequent application for settlement 22L Proceedings before the Settlement Commission to be judicial proceedings 22M Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission 23 Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer 23 Failure of Central Excise Officers in duty 23 General power to make regulations. 23 Power to make regulations. 23 Procedure of Authority CST 23 Relationship of partners 23 Remission of duty on lost, destroyed or abandoned goods 23-I Transitional provision 23. Investigation of offences 23. Persons not liable for registration. 23. Restriction on registration 230 Tax clearance certificate 230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] 231 Faceless collection and recovery of tax 231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 232 Recovery by suit or under other law not affected 233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] 234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 234A Interest for defaults in furnishing return of income 234B Interest for defaults in payment of advance tax 234C Interest for deferment of advance tax 234D Interest on excess refund 234E Fee for defaults in furnishing statements 234F Fee for default in furnishing return of income. 234G Fee for default relating to statement or certificate. 234H Fee for default relating to intimation of Aadhaar number 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends 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 237 Refunds 238 Person entitled to claim refund in certain special cases 239 Form of claim for refund and limitation 239A Refund for denying liability to deduct tax in certain cases. 23A Definitions 23B Vacancies etc., not to invalidate proceedings 23C Application for advance ruling 23D Procedure on receipt of application 23E Applicability of advance ruling 23F Advance ruling to be void in certain circumstances 23G Power of Authority 23H Procedure of Authority 24 Appeal to the Appellate Tribunal from orders of the Deputy Commissioner (Appeals) 24 Authority for advance rulings to function as Authority under this Act CST 24 Cessation of partnership interest 24 Laying of rules, regulations and notifications. 24 Laying of rules, regulations and notifications. 24 Omitted 24 Power to make rules for denaturing or mutilation of goods 24. Compulsory registration in certain cases. 24. Offences 24. Refund 240 Refund on appeal, etc. 241 Power to withhold refund in certain cases 241A Withholding of refund in certain cases 241A. Withholding of refund in certain cases 242 Correctness of assessment not to be questioned 243 Interest on delayed refunds 244 Interest on refund where no claim is needed 244A Interest on refunds 245 Set off of refunds against tax remaining payable 245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member. 245-OB Board for Advance Rulings 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. 245MA Dispute Resolution Committee 245N Definitions 245O Authority for Advance Rulings 245P Vacancies, etc., not to invalidate proceedings 245Q Application for advance ruling 245R Procedure on receipt of application 245RR Appellate authority not to proceed in certain cases 245S Applicability of advance ruling 245T Advance ruling to be void in certain circumstances 245U Powers of the Authority 245V Procedure of Authority 245W Appeal 246 Appealable orders 246A Appealable orders before Commissioner (Appeals) 247 Appeal by partner 248 Appeal by person denying liability to deduct tax in certain cases 249 Form of appeal and limitation 25 Power to grant exemption from duty 25 Power to issue instructions or directions 25 Powers of Commissioner to revise orders of subordinate authorities 25 Registration of changes in partners 25 Removal of difficulties. 25 Transfer of pending proceedings CST 25. Procedure for registration. 25. Section 25. Utilization of the proceeds of the levy 250 Procedure in appeal 251 Powers of the Commissioner (Appeals) 252 Appellate Tribunal 252A. Qualifications, terms and conditions of service of President, Vice- President and Member. 253 Appeals to the Appellate Tribunal 254 Orders of Appellate Tribunal 255 Procedure of Appellate Tribunal 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 25A Inward processing of goods. 25B Outward processing of goods. 26 Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioners or Commissioners 26 Applicability of order passed CST 26 Omitted 26 Partner as agent 26 Refund of export duty 26 Removal of difficulties. 26. Deemed registration. 26. Section 260A Appeal to High Court 260B Case before High Court to be heard by not less than two Judges 261 Appeal to Supreme Court 262 Hearing before Supreme Court 263 Revision of orders prejudicial to revenue 264 Revision of other orders 264A Faceless revision of orders 264B Faceless effect of orders 265 Tax to be paid notwithstanding reference, etc. 266 Execution for costs awarded by Supreme Court 267 Amendment of assessment on appeal 268 Exclusion of time taken for copy 268A Filing of appeal or application for reference by income-tax authority 269 Definition of "High Court" 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 269SS Mode of taking or accepting certain loans and deposits 269ST No person shall receive an amount of three lakh rupees or more 269SU Acceptance of payment through prescribed electronic modes. 269T Mode of repayment of certain loans or deposits 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 26A Refund of import duty in certain cases 27 Claim for refund of duty 27 Extent of liability of limited liability partnership 27 Reference to High Court 27. Protection of action taken in good faith 27. Section 27. Special provisions relating to casual taxable person and non-resident taxable person.27. Special provisions relating to casual taxable person and non-resident taxable person. 270 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989 270A Penalty for underreporting and misreporting of income 270AA Immunity from imposition of penalty, etc 271 DA Penalty for failiure to comply with provisions of section 269ST 271 Failure to furnish returns, comply with notices, concealment of income, etc. 271 GC Penalty for failure to submit statement under section 285. 271 K Penalty for failure to furnish statements, etc. 271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195 271A Failure to keep, maintain or retain books of account, documents, etc. 271AA Penalty for failure to keep and maintain information and document in respect of international transaction 271AAA Penalty where search has been initiated 271AAB Penalty where search has been initiated 271AAC Penalty in respect of certain income 271AAD Penalty for false entry, etc. in books of account. 271AAE Benefits to related persons 271B Failure to get accounts audited 271BA Penalty for failure to furnish report under section 92E 271BB Failure to subscribe to the eligible issue of capital 271C Penalty for failure to deduct tax at source 271CA Penalty for failure to collect tax at source 271D Penalty for failure to comply with the provisions of section 269SS 271DB 271E Penalty for failure to comply with the provisions of section 269T 271F Penalty for failure to furnish return of income 271FA Penalty for failure to furnish statement of financial transaction or reportable account 271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account 271FAB Penalty for failure to furnish statement or information or document by an eligible investment fund 271FB Penalty for failure to furnish return of fringe benefits 271G Penalty for failure to furnish information or document under section 92D 271GA Penalty for failure to furnish information or document under section 285A 271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286 271H. Penalty for failure to furnish statements, etc. 271J Penalty for furnishing incorrect information in reports or certificates. 272 Failure to give notice of discontinuance 272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. 272AA Penalty for failure to comply with the provisions of section 133B 272B Penalty for failure to comply with the provisions of section 139A 272BB Penalty for failure to comply with the provisions of section 203A 272BBB Penalty for failure to comply with the provisions of section 206CA 273 False estimate of, or failure to pay, advance tax 273A Power to reduce or waive penalty, etc., in certain cases 273AA Power of 8[Principal Commissioner or] Commissioner to grant immunity from penalty. 273B Penalty not to be imposed in certain cases 274 Procedure 275 Bar of limitation for imposing penalties 275A Contravention of order made under sub-section (3) of section 132 275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 276 Removal, concealment, transfer or delivery of property to thwart tax recovery 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178 276AA Failure to comply with the provisions of section 269AB or section 269-I 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B 276BB Failure to pay the tax collected at source 276C Wilful attempt to evade tax, etc. 276CC Failure to furnish returns of income 276CCC Failure to furnish return of income in search cases 276D Failure to produce accounts and documents 276DD Failure to comply with the provisions of section 269SS. 276E Failure to comply with the provisions of section 269T. 277 False statement in verification, etc. 277A Falsification of books of account or document, etc. 278 Abetment of false return, etc. 278A Punishment for second and subsequent offences 278AA Punishment not to be imposed in certain cases 278AB Power of Commissioner to grant immunity from prosecution 278B Offences by companies 278C Offences by Hindu undivided families 278D Presumption as to assets, books of account, etc., in certain cases 278E Presumption as to culpable mental state 279 Prosecution to be at instance of Chief Commissioner or Commissioner 279A Certain offences to be non-cognizable 279B Proof of entries in records or documents 27A Appeal to High Court 27A Interest on delayed refunds 28 Extent of liability of partner 28 Hearing by High Court 28. Amendment of registration. 28. Rounding off of tax 28. Section 280 Disclosure of particulars by public servants 280A Special Courts. 280A TO 280X [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988] 280B Offences triable by Special Court 280C Trial of offences as summons case 280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court 280Y TO 280ZE [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] 281 Certain transfers to be void 281A Effect of failure to furnish information in respect of properties held benami 281B Provisional attachment to protect revenue in certain cases 282 Service of notice generally 282A Authentication of notices and other documents 282B Allotment of Document Identification Number 283 Service of notice when family is disrupted or firm, etc., is dissolved 284 Service of notice in the case of discontinued business 285 Submission of statement by a non-resident having liaison office 285A Furnishing of information or douments by an Indian concern in certain cases 285B Submission of statements by producers of cinematograph films 285BA Obligation to furnish annual information return 285BAA. (1) Any person, being a reporting entity 285BB Annual information statement. 286 Furnishing of report in respect of international group. 287 Publication of information respecting assessees in certain cases 287A Appearance by registered valuer in certain matters 288 Appearance by authorised representative 288A Rounding off of income 288B Rounding off amount payable and refund due 289 Receipt to be given 28A Power not to recover duties not levied or short-levied as a result of general practice 28AA Interest on delayed payment of duty 28AAA Recovery of duties in certain cases 28B Duties collected from the buyer to be deposited with the Central Government 28BA Provisional attachment to protect revenue in certain cases 28BB Time limit for completion of certain actions. 28C Price of goods to indicate the amount of duty paid thereon 28D Presumption that incidence of duty has been passed on to the buyer 28E Definitions 28EA Customs Authority for Advance Rulings. 28F Authority for advance rulings 28G Vacancies, etc., not to invalidate proceedings 28H Application for advance ruling. 28I Procedure on receipt of application 28J Applicability of advance ruling 28K Advance ruling to be void in certain circumstances 28KA. Appeal. 28L Powers of Authority 28M Procedure of Authority 29 Appeal to Supreme Court 29 Arrival of vessels and aircrafts in India 29 Holding out 29. Cancellation of registration. 29. Power to amend Schedule 29. Section 290 Indemnity 291 Power to tender immunity from prosecution 292 Cognizance of offences 292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply 292B Return of income, etc., not to be invalid on certain grounds 292BB Notice deemed to be valid in certain circumstances 292C Presumption as to assets, books of account, etc. 292CC Authorisation and assessment in case of search or requisition 293 Bar of suits in civil courts 293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils 293B Power of Central Government or Board to condone delays in obtaining approval 293C Power to withdraw approval 293D Faceless approval or registration 294 Act to have effect pending legislative provision for charge of tax 294A Power to make exemption, etc., in relation to certain Union territories 295 Power to make rules 296 Rules and certain notifications to be placed before Parliament 297 Repeals and savings 298 Power to remove difficulties 29A Tax to be paid notwithstanding reference, etc. 29B Definition of High Court 2A. References of certain expressions 3 "Previous year" defined 3 Appointment of officers. 3 Charge of wealth tax 3 Classes of officers of customs 3 Limited liability partnership to be body corporate 3 Officers under this Act. 3 Officers under this Act. 3 Projected growth rate. 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce CST 3. Duties specified in 1st Schedule and the 2nd Schedule to the CETA, 1985 3. Levy and collection of tax. 3. Levy of tax 3. Levy of tax. 30 Delivery of import manifest or import report 30 Notice of demand 30 Unlimited liability in case of fraud 30. Power to make Rules 30. Power to make rules 30. Revocation of cancellation of registration. 30A Passenger and crew arrival manifest and passenger name record information 31 Definitions 31 Imported goods not to be unloaded from vessel until entry inwards granted 31 When tax, etc., payable and when assessee deemed in default 31 Whistle blowing 31. Laying of rules and notifications before the State Legislature 31. Repeal of Ordinance 22 of 1996 31A Interim Board for Settlement. 32 Customs and Central Excise Settlement Commission 32 Form of contribution 32 Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report 32 Mode of recovery 32. Power to remove difficulties 32A Jurisdiction and powers of Settlement Commission 32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances 32C Power of Chairman to transfer cases from one Bench to another 32D Decision to be by majority 32E Application for the settlement of cases 32F Procedure on receipt of an application under section 32E 32G Power of Settlement Commission to order provisional attachment to protect revenue 32H Power of settlement Commission to reopen completed proceedings 32I Powers and procedure of Settlement Commission 32J Inspection, etc., of reports 32K Power of Settlement commission to grant immunity from prosecution and penalty 32L Power of Settlement Commission to send a case back to the Central Excise Officer 32M Order of settlement to be conclusive 32N Recovery of sums due under order of settlement 32O Bar on subsequent application for settlement in certain cases 32P Proceedings before Settlement Commission to be judicial proceedings 32PA Omitted 33 Liability of transferees of properties in certain cases 33 Obligation to contribute 33 Power of adjudication 33 Unloading and loading of goods at approved places only 33. Validation 33A Adjudication procedure 34 Goods not to be unloaded or loaded except under supervision of customs officer 34 Maintenance of books of account, other records and audit, etc 34 Option to pay fine in lieu of confiscation 34 Restrictions on registration of transfers of immovable property in certain cases 34. Repeal and saving 34A Accounting and auditing standards 34A Confiscation or penalty not to interfere with other punishments 34A Refunds 34AA Appearance by registered valuers 34AB Registration of valuers 34AC Restrictions on practice as registered valuer 34ACC Furnishing of particulars in certain cases 34AD Removal from register of names of valuers and restoration 34AE Existing registered valuers to apply afresh 34B Transfers to defraud revenue to be void 34C Provisional attachment to protect revenue in certain cases 35 Annual return 35 Appeals to Commissioner (Appeals) 35 I Power of High Court or Supreme Court to require statement to be amended 35 O Exclusion of time taken for copy 35 Rectification of mistakes 35-I Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences 35-O Presumption as to culpable mental state 35. Restrictions on goods being water-borne. 35A Procedure in appeal 35A Wilful attempt to evade tax, etc. 35B Appeals to the Appellate Tribunal 35B Failure to furnish returns of net wealth 35C Failure to produce accounts, records, etc 35C Orders of Appellate Tribunal 35D False statement in verification, etc., made under certain provisions of the Act 35D Procedure of Appellate Tribunal 35E False statement in verification mentioned in section 34AB 35E Powers of Board or Commissioner of Central Excise to pass certain orders 35EE Failure to furnish particulars under section 34ACC 35EE Revision by Central Government 35EEE Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A 35F Abetment of false return, etc. 35F Deposit of certain percentage of duty demanded or penalty imposed before filing appeal 35FF Interest on delayed refund of amount deposited under the proviso to Section 35F 35G Punishment for second and subsequent offences 35G Statement of case to High Court 35GA Power of Commissioner to grant immunity from prosecution 35H Application to High Court 35H Offences by Hindu undivided families 35HA Offences by companies 35J Case before High Court to be heard by not less than two judges 35J Certain offences to be non-cognizable 35K Bar on prosecution and on inadmissibility of evidence in certain circumstances 35K Decision of High Court or Supreme Court on the case stated 35L Appeal to the Supreme Court 35L Jurisdiction of courts 35M Hearing before Supreme Court 35M Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply 35N Presumption as to books of account, etc., in certain cases 35N Sums due to be paid notwithstanding reference, etc 35P Transfer of certain pending proceedings and transitional provisions 35Q Appearance by authorised representative 35R Appeal not to be filed in certain cases 36 Definitions 36 Inspection of documents kept by Registrar 36 Restrictions on unloading and loading of goods on holidays, etc. 36A Presumption as to documents in certain cases 36B Admissibility of micro films, facsimile copies of documents 37 Penalty for false statement 37 Power of Central Government to make rules 37 Power to board conveyances. 37A Delegation of Power 37B Instructions to Central Excise Officers 37C Service of decisions, orders, summons, etc 37D Rounding off of duty, etc 37E Publication of information respecting persons in certain cases 38 Power of Registrar to obtain information 38 Power to require production of documents and ask questions. 38 Publication of rules and notifications and laying of rules before Parliament 38A Effect of amendments, etc., of rules, notifications or orders 38B Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985 39 Compounding of offences 39 Export goods not to be loaded on vessel until entry-outwards granted. 39 Repeal of enactments 3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods 4 Appointment of officers of customs 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. 4 Authorisation of officers. 4 Base year. 4 Charge of income-tax 4 Net wealth to include certain assets 4 Non-applicability of the Indian Partnership Act, 1932 4 Valuation of excisable goods for the purposes of charging of duty of excise 4 When is a sale or purchase of goods said to take place outside a State CST 4. Appointment of officers. 4. Offences and Penalties 4. Reduction in tax liability 4. Registration 40 Destruction of old records 40 Export goods not to be loaded unless duly passed by proper officer 40 Protection of action taken under the Act 41 Delivery of export manifest or export report 41 Enforcement of duty to make returns, etc 41A Passenger and crew departure manifest and passenger name record information. 42 No conveyance to leave without written order 42 Partner's transferable interest 43 Exemption of certain classes of conveyances from certain provisions of this Chapter 43 Investigation of the affairs of limited liability partnership 44 Application by partners for investigation 44 Chapter not to apply to baggage and postal articles 45 Firm, body corporate or association not to be appointed as inspector 45 Restrictions on custody and removal of imported goods 46 Entry of goods for home consumption 46 Power of inspectors to carry out investigation into affairs of related entities, etc 47 Clearance of goods for home consumption 47 Production of documents and evidence 48 Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading 48 Seizure of documents by inspector 49 Storage of imported goods in warehouse pending clearance or removal 49.Inspector report 4A Valuation of excisable goods with reference to retail sale price 5 Base year revenue. 5 Exemptions in respect of certain assets 5 Levy and collection 5 Partners 5 Powers of officers of customs 5 Powers of officers. 5 Powers officers. 5 Remission of duty on goods found deficient in quantity 5 When is a sale or purchase of goods said to take place in the course of import or export CST 5. Assessing Authorities 5. Cognizance of and trial of offence 5. Levy of tax on motor vehicles 50 Entry of goods for exportation 50 Prosecution 51 Application for winding up of limited liability partnership 51 Clearance of goods for exportation 51A. Payment of duty, interest, penalty, etc 52 Chapter not to apply to baggage, postal articles and stores. 52 Proceedings for recovery of damages or property 53 Expenses of investigation 53 Transit of certain goods without payment of duty 54 Transhipment of certain goods without payment of duty 54.Inspector report to be evidence 55 Conversion from firm to limited liability partnership 55 Liability of duty on goods transited under section 53 or transhipped under section 54 56 Conversion from private company to limited liability partnership 56 Transport of certain classes of goods subject to prescribed conditions. 57 Appointing of public warehouses 57 Conversion from unlisted public company to limited liability partnership 58 Licensing of private warehouses 58 Registration and effect of conversion 58A Licensing of special warehouses 58B Cancellation of licence. 59 Foreign limited liability partnerships 59 Warehousing bond 59A Omitted 5A Power to grant exemption from duty of excise 5B Non-reversal of CENVAT credit 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances 6 Authorisation of officers of central tax as proper officer in certain circumstances. 6 Entrustment of functions of Board and customs officers on certain other officers 6 Exclusion of assets and debts outside India 6 Liability to tax on inter-State sales CST 6 Minimum number of partners 6 Power to grant exemption from tax 6 Projected revenue for any year. 6 Registration of certain persons 6. Appellate Authorities 6. Computation and payment of tax 6. Tax Authorities , Returns , Assessments , Payments, Recovery and Refund of Tax, Appeals, Review and Revisions 60 Compromise or arrangement of limited liability partnerships 60 Permission for deposit of goods in a warehouse 60 Transfer of income where there is no transfer of assets 61 Period for which goods may remain warehoused 61 Power of Tribunal to enforce compromise or arrangement 61 Revocable transfer of assets 62 Control over warehoused goods 62 Provisions for facilitating reconstruction or amalgamation of limited liability 62 Transfer irrevocable for a specified period 63 "Transfer" and "revocable transfer" defined 63 Payment of rent and warehouse charges 63 Winding up and dissolution 64 Circumstances in which limited liability partnership may be wound up by Tribunal 64 Income of individual to include income of spouse, minor child, etc. 64 Owner's right to deal with warehoused goods 65 Definitions 65 Liability of person in respect of income included in the income of another person 65 Manufacture and other operations in relation to goods in a warehouse 65 Rules for winding up 65A. Classification of taxable services 65B. Interpretations 66 Charge of Service Tax. 66 Power to exempt imported materials used in the manufacture of goods in warehouse 66 Total income 66A.Charge of service tax on services received from outside India 66B. Charge of Service Tax on services received from outside India 66BA Reference to section 66 to be construed as reference to Section 66B 66C Determination of place of provision of service 66D Negative list of services 66E Declared services 66F. Principals of interpretation of specified descriptions of services or bundled services 67 Removal of goods from one warehouse to another 67 Valuation of Taxable Services for Charging Service Tax 67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 67A Date of determination of rate of tax, value of taxable service and rate of exchange 67A Method of computing a member's share in income of association of persons or body of individuals 68 Cash credits 68 Clearance of warehoused goods for home consumptio 68 Payment of Service Tax 69 Clearance of warehoused goods for exportation 69 Registration 69 Unexplained investments 69A Unexplained money, etc. 69B Amount of investments, etc., not fully disclosed in books of account 69C Unexplained expenditure, etc. 69D Amount borrowed or repaid on hundi 6A 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale CST 7 Appointment of customs ports, airports, etc 7 Calculation and release of compensation. 7 Designated partners 7 Inter-State supply. 7 Levy and collection. 7 Omitted 7 Registration of dealers CST 7 Scope of supply. 7 Value of assets, how to be determined 7. Exemption of tax in certain circumstances 7. Power to remove difficulties 7. Returns 70 Allowance in case of volatile goods 70 Furnishing of Returns 70 Set off of loss from one source against income from another source under the same head of income 71 Goods not to be taken out of warehouse except as provided by this act 71 Scheme for Submission of Returns through Service Tax Preparers 71 Set off of loss from one head against income from another 71A Filing of return by certain customers 71A Transitional provisions for set off of loss under the head "Income from house property" 71B Carry forward and set off of loss from house property 72 Best Judgment Assessment 72 Carry forward and set off of business losses 72 Goods improperly removed from warehouse, etc 72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. 72A Special Audit 72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases 72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks 73 Cancellation and return of warehousing bond 73 Losses in speculation business 73 Recovery of Service tax not levied or paid or short paid or erroneously refunded 73A Carry forward and set off of losses by specified business 73A Custody and removal of warehoused goods 73A Service Tax collected from any person to be deposited with Central Government 73B Interest on amount collected in excess 73C Provisional attachment to protect revenue in certain cases 73D Publication of information in respect of persons in certain cases 74 Drawback allowable on re-export of duty-paid goods. 74 Rectification of Mistake 74A Losses from certain specified sources falling under the head "income from other sources" 75 Drawback on imported materials used in the manufacture of goods which are exported. 75 Interest on delayed Payment of Service Tax 75 Losses of firms 75A Interest on drawback 76 Penalty for Failure to pay Service Tax 76 Prohibition and regulation of drawback in certain cases 76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 76A Notification of special economic zone. 76B Application of provisions. 76C Establishment and control. 76D Admission of goods. 76E Exemption from duties of customs. 76F Levy of duties of customs. 76G Authorised operations. 76H Goods utilised with a special economic zone. 76I Drawback on goods admitted to a special economic zone. 76J Duration of stay. 76K Security. 76L Transfer of ownership. 76M Removal of goods. 76N Closure of a special economic zone. 77 Penalty for Failure to Furnish Prescribed Return 77 SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES Baggage 78 Carry forward and set off of losses in case of change in constitution of firm or on succession 78 Penalty for Suppressing value of Taxable Service 78. Determination of rate of duty and tariff valuation in respect of baggage. 78A Penalty for offences by director etc., of company 79 Carry forward and set off of losses in the case of certain companies 79. Bona fide baggage exempted from duty. 79A No set off of losses consequent to search, requisition and survey. 8 Intra-State supply. 8 Levy and collection of cess. 8 Liabilities of designated partners 8 Power to approve landing places and specify limits of customs area 8 Power to grant exemption from tax. 8 Rates of tax on sales in the course of inter-State trade or commerce CST 8 Restriction on possession of excisable goods 8 Tax liability on composite and mixed supplies. 8 Wealth-tax authorities and their jurisdiction 8. Assessment 8. Deductions from grass turnover 8. Protection of acts done in good faith 80 Penalty not to be imposed in certain cases 80 Temporary detention of baggage 80A Deductions to be made in computing total income 80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 80AB Deductions to be made with reference to the income included in the gross total income 80AC Deduction not to be allowed unless return furnished 80B Definitions 80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. 80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993] 80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan 80CCB Deduction in respect of investment made under Equity Linked Savings Scheme 80CCC Deduction in respect of contribution to certain pension funds 80CCD Deduction in respect of contribution to pension scheme of Central Government 80CCE Limit on deductions under sections 80C, 80CCC and 80CCD 80CCF Deduction in respect of subscription to long-term infrastructure bonds 80CCG Deduction in respect of investment made under an equity savings scheme 80CCH Deduction in respect of contribution to agnipath scheme. 80D Deduction in respect of medical insurance premia 80DD Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability 80DDB Deduction in respect of medical treatment, etc. 80E Deduction in respect of interest on loan taken for higher education 80EE Deduction in respect of interest on loan taken for residential house property 80EEA Deduction in respect of interest on loan taken for certain house property. 80EEB Deduction in respect of purchase of electric vehicle. 80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981] 80G. Deduction in respect of donations to certain funds, charitable institutions, etc. 80GG Deductions in respect of rents paid 80GGA Deduction in respect of certain donations for scientific research or rural development 80GGB Deduction in respect of contributions given by companies to political parties 80GGC Deductions in respect of contributions given by any person to political parties 80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976] 80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976] 80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas 80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas 80HHB Deduction in respect of profits and gains from projects outside India 80HHBA Deduction in respect of profits and gains from housing projects in certain cases 80HHC Deduction in respect of profits retained for export business 80HHD Deduction in respect of earnings in convertible foreign exchange 80HHE Deduction in respect of profits from export of computer software, etc. 80HHF Deduction in respect of profits and gains from export or transfer of film software, etc. 80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. 80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. 80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone 80IAC Special provision in respect of specified business 80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings 80IBA Deductions in respect of profits and gains from housing projects 80IC Special provisions in respect of certain undertakings or enterprises in certain special category States 80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area 80IE Special provisions in respect of certain undertakings in North-Eastern States 80J [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989] 80JJ [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]. 80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste 80JJAA Deduction in respect of employment of new workmen 80K [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] 80L [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] .. 80LA Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre 80M Deduction in respect of certain intercorporate dividends 80M [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] . 80MM [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984] 80N [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 80O Deduction in respect of royalties, etc., from certain foreign enterprises 80P Deduction in respect of income of co-operative societies 80PA. Deduction in respect of certain income of Producer Companies. 80Q Deduction in respect of profits and gains from the business of publication of books 80QQ [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 80QQA Deduction in respect of professional income of authors of text books in Indian languages 80QQB Deduction in respect of royalty income, etc., of authors of certain books other than text books 80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. 80RR Deduction in respect of professional income from foreign sources in certain cases 80RRA Deduction in respect of remuneration received for services rendered outside India 80RRB Deduction in respect of royalty on Patents 80S [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] 80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 80TT [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] 80TTA. Deduction in respect of interest on deposits in savings account. 80TTB Deduction in respect of interest on deposits in case of senior citizens 80U Deduction in case of a person with disability 80V [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995] 80VV [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 80VVA [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 81. Regulations in respect of baggage. 82 Label or declaration accompanying goods to be treated as entry 82 Power to search premises 83 Application of certain provisions of Act (1 of 1944) 83 Rate of duty and tariff valuation in respect of goods imported or exported by post or courier. 83A Power of adjudication 84 Regulations regarding goods imported imported or exported by post Stores 84 Revision of orders by the commissioner central excise 85 Appeals to the Commissioner of Central Excise (Appeals) 85. Stores may be allowed to be warehoused without assessment to duty. 86 Appeals to Appellate Tribunal 86 Share of member of an association of persons or body of individuals in the income of the association or body 86. Transit and transhipment of stores. 86A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] 87 Rebate to be allowed in computing income-tax 87 Recovery of any amount due to central government 87. Imported stores may be consumed on board a foreign-going vessel or aircraft. 87A Rebate of income-tax in case of certain individuals 88 Application of section 69 and Chapter X to stores. 88 Rebate on life insurance premia, contribution to provident fund, etc 88. Liability under Act to be first charge 88A [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.] 88B [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] 88C [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] 88D [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] 88E Rebate in respect of securities transaction tax 89 Relief when salary, etc., is paid in arrears or in advance 89. Offences and Penalties 89. Stores to be free of export duty. 89A Relief from taxation in income from retirement benefit account maintained in a notified country 8A Determination of turnover CST 8A Notwithstanding anything contained in this Act 8A Powers of Commissioner respecting specified areas, cases, persons, etc 8A. Notwithstanding anything contained in this Act 8AA Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer 8B Power to transfer cases 9 Control of wealth-tax authorities 9 Levy and collection of tax and penalties CST 9 Levy and collection. 9 Offences and penalties 9 Payment of tax. 9 Power to declare places to be warehousing stations 9 Returns, payments and refunds. 9 Supplies in territorial waters. 9. Burden of proof 9. Changes in designated partners 9. Reassessment 9. Returns and assesement 90 Agreement with foreign countries 90 Cognizance of offences 90. Concessions in respect of imported stores for the Navy. 90A Adoption by Central Government of agreements between specified associations for double taxation relief 91 Countries with which no agreement exists 91 Power to arrest 91 Provisions relating to coastal goods and vessels carrying coastal goods 92 Computation of income from international transaction having regard to arm's length price 92 Institution of proceedings 92. Entry of coastal goods. 92A Meaning of associated enterprise 92B Meaning of international transaction 92BA Meaning of specified domestic transaction 92C Computation of arm's length price 92CA Reference to Transfer Pricing Officer 92CB Power of Board to make safe harbour rules 92CC Advance pricing agreement 92CD Effect to advance pricing agreement 92CE Secondary adjustment in certain cases 92D Maintenance and keeping of information and document by persons entering into an international transaction 92E Report from an accountant to be furnished by persons entering into international transaction 92F Definitions of certain terms relevant to computation of arm's length price, etc 93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents 93 Power to grant exemption from Service Tax 93. Coastal goods not to be loaded until bill relating thereto is passed, etc. 93A Power to grant Rebate 93B Rules made under section 94 to be applicable to services other than taxable services 94 Avoidance of tax by certain transactions in securities 94 Power to make rules 94. Clearance of coastal goods at destination. 94A Special measures in respect of transactions with persons located in notified jurisdiction area 94B Limitation on interest deduction in certain cases 95 Applicability of General Anti-Avoidance Rule 95 Power to remove difficulties in imlementing new services 95. Master of a coasting vessel to carry an advice book. 96 Consequential Amendment 96 Impermissible avoidance arrangement 96. Loading and unloading of coastal goods at customs port or coastal port only. 96A Definitions 96B Vacancies, etc., not to invalidate proceedings 96C Application for advance ruling 96D Procedure on receipt of application 96E Applicability of advance ruling 96F Advance ruling to be void in certain circumstances 96G Powers of Authority 96H Procedure of Authority 96HA Transitional Provision 96I Power of Central Government to make rules 96J Special exemption from service tax in certain cases 97 Arrangement to lack commercial substance 97. No coasting vessel to leave without written order. 98 Application of certain provisions of this Act to coastal goods, etc. 98 Consequence of impermissible avoidance arrangement 98A Power to relax 99 Special provision for taxable services provided by Indian Railways 99 Treatment of connected person and accommodating party 99. Power to make rules in respect of coastal goods and coasting vessels. 99A Audit 9A Certain offences to be non-cognizable 9A Collection of tax to be only by registered dealers CST 9A Commissioners of Wealth-tax 9A. Utilisation of input tax credit. 9AA Offences by companies 9B Power of Court to publish name/ place of business, etc., of persons convicted under the Act 9B Rounding off of tax, etc.CST 9B. Order of utilisation of input tax credit 9C Presumption of culpable mental state 9D Relevancy of statements under certain circumstances 9E Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 ANNEX - [ Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] APPENDIX - Certain Remaining Provisions of Allied Acts Referred to in Wealth-Tax Act Certain activities not to constitute business connection in India Chapter XIIH INCOME-TAX ON FRINGE BENEFITS Decision of High Court or Supreme Court on the case stated. 260. (1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment 60 thereon containing the grounds on which such decision is founded, and a copy of t Definitions Extent, Commencement and Application Extent, commencement and application Income deemed to accrue or arise in India Income deemed to be received Income on receipt of capital asset or stock in trade by specified person from specified entity Residence in India SCH I First Schedule SCH II Second Schedule SCH III Third Schedule SCH IV Fourth Schedule SCH IX Ninth Schedule SCH V Fifth Schedule SCH VI Sixth Schedule SCH VII Seventh Schedule SCH VIII Eighth Schedule SCH X Tenth Schedule SCH XI Eleventh Schedule SCH XII Twelfth Schedule SCH XIII Thirteenth Schedule SCH XIV Fourteenth Schedule. SCHEDULE I - Rates of Wealth-Tax SCHEDULE II SCHEDULE III - Rules For Determining the Value of Assets SECTION 78B.Transitory provisions Section 269SU Acceptance of payment through prescribed electronic modes. Section 97 Special provision for exemption in certain cases relating to management, etc., of roads. Section 98 Special provision for exemption in certain cases relating to management,etc., of non-commercial Government buildings Section81 to 85C Incomes forming part of total income on which no income-tax is payable Short Title Short title extent and commencement Short title, extent and application Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement Short title, extent and commencement. Short title, extent and commencement. Short title, extent and commencement. Short title, extent and commencement. Short title, extent, commencement and application Societies formed by memorandum of association and registration Special provision in respect of newly established undertakings in free trade zone, etc Special provisions in respect of newly established Units in Special Economic Zonesa THE SCHEDULE ]Short title, extent, application and commencement ‘115BBJ Tax on winnings from online games. Incomes not included in total income Scope of total income Apportionment of income between spouses governed by Portuguese Civil Code Dividend income

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