March 7, 2018

Section – 285B : Submission of statements by producers of cinematograph films

285B. 15Any person carrying on the production of a cinematograph film during the whole or any part of any financial year shall, in respect of the period during which such […]
March 7, 2018

Section – 285A : Furnishing of information or documents by an Indian concern in certain cases

285A. Where any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from the assets located in […]
March 7, 2018

Section – 285 : Submission of statement by a non-resident having liaison office

285. Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange […]
March 7, 2018

Section – 284 : Service of notice in the case of discontinued business

284. Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of […]
March 7, 2018

Section – 283 : Service of notice when family is disrupted or firm, etc., is dissolved

283. (1) After a finding of total partition has been recorded by the Assessing Officer under section 171 in respect of any Hindu family, notices under this Act in respect […]
March 7, 2018

Section – 282B : Allotment of Document Identification Number

282B. [***]
March 7, 2018

Section – 282A : Authentication of notices and other documents

282A. (1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be 11[signed and issued in paper […]
March 7, 2018

Section – 282 : Service of notice generally

282. (1) The service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this section referred to as “communication”) may be […]
March 7, 2018

Section – 281B : Provisional attachment to protect revenue in certain cases

281B. (1) Where, during the pendency of any proceeding for the assessment of any income or for the assessment or reassessment of any income which has escaped assessment, the Assessing […]
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