March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 290 : Indemnity

290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another person is hereby indemnified for the deduction, retention, or […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 289 : Receipt to be given

289. A receipt shall be given for any money paid or recovered under this Act.
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 288B : Rounding off amount payable and refund due

288B. Any amount payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest multiple of ten rupees and for this […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 288A : Rounding off of income

288A. The amount of total income computed in accordance with the foregoing provisions of this Act shall be rounded off to the nearest multiple of ten rupees and for this […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 288 : Appearance by authorised representative

288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 287A : Appearance by registered valuer in certain matters

287A. Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 287 : Publication of information respecting assessees in certain cases

287. (1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 286 : Furnishing of report in respect of international group

286. (1) Every constituent entity resident in India, shall, if it is constituent of an international group, the parent entity of which is not resident in India, notify the prescribed […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 285BA : Obligation to furnish statement of financial transaction or reportable account

285BA. (1) Any person, being— (a) an assessee; or (b) the prescribed person in the case of an office of Government; or (c) a local authority or other public body […]
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