Income-tax Act 1961 Archives - Page 41 of 94

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March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 160 : Representative assessee

160. (1) For the purposes of this Act, “representative assessee” means— (i) in respect of the income of a non-resident specified in sub-section (1) of section 9, the agent of […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 159 : Legal representatives

159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 158BI : Chapter not to apply after certain date

158BI. The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 158BH : Application of other provisions of this Act

158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 158BG : Authority competent to make the block assessment

158BG. The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Deputy Commissioner or an Assistant […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 158BFA : Levy of interest and penalty in certain cases

158BFA. (1) Where the return of total income including undisclosed income for the block period, in respect of search initiated under section 132 or books of account, other documents or […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 158BF : Certain interests and penalties not to be levied or imposed

158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under the provisions of clause (c) of sub-section (1) of section 271 or section 271A or […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 158BE : Time limit for completion of block assessment

158BE. (1) The order under section 158BC shall be passed— (a) within one year from the end of the month in which the last of the authorisations for search under […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 158BD : Undisclosed income of any other person

158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or […]

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