March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 234E : Fee for default in furnishing statements

234E. (1) Without prejudice to the provisions of the Act, where a person fails to […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 234D : Interest on excess refund

234D. (1) Subject to the other provisions of this Act, where any refund is granted […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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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