March 6, 2018

Section – 236 : Relief to company in respect of dividend paid out of past taxed profits

236. 86(1) Where in respect of any previous year relevant to the assessment year commencing after the 31st day of March, 1960, an Indian company or a company which has […]
March 6, 2018

Section – 235 : Relief to shareholders in respect of agricultural income-tax attributable to dividends

235. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, it was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and with retrospective […]
March 6, 2018

Section – 234F : Fee for default in furnishing return of income

234F. (1) Without prejudice to the provisions of this Act, where a person required to furnish a return of income under section 139, fails to do so within the time […]
March 6, 2018

Section – 234E : Fee for default in furnishing statements

234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) […]
March 6, 2018

Section – 234D : Interest on excess refund

234D. (1) Subject to the other provisions of this Act, where any refund is granted to the assessee under sub-section (1) of section 143, and— (a) no refund is due […]
March 6, 2018

Section – 234C : Interest for deferment of advance tax

234C. (1) Where in any financial year,— 79[(a) an assessee, other than 80[the assessee referred to in clause (b)], who is liable to pay advance tax under section 208 has […]
March 6, 2018

Section – 234B : Interest for defaults in payment of advance tax

234B. (1) Subject to the other provisions of this section, where, in any financial year, an assessee who is liable to pay advance tax under section 208 has failed to […]
March 6, 2018

Section – 234A : Interest for defaults in furnishing return of income

234A. (1) Where the return of income for any assessment year under sub-section (1) or sub-section (4) of section 139, or in response to a notice under sub-section (1) of […]
March 6, 2018

Section – 234 : Tax paid by deduction or advance payment

234. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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