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Discussion > Income Tax > Others >

Bare Acts - Income Tax Act, 1961

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Tax Assistant (Accounting Technician CA FINAL CS PROF. PROG. B.Com)

[ Scorecard : 8135]
Posted On 21 August 2010 at 11:07 Report Abuse

CONTENTS

Sections

Particulars

 

Preamble

    

Abbreviations

 

 

1

Short title, extent and commencement.

2

Definitions.

3

Previous year defined.

4

Charge of Income-Tax.

5

Scope of total income.

5A

Apportionment of income between spouses governed by portuguese civil code.

6

Residence in India.

7

Income deemed to be received.

8

Dividend Income.

9

Income deemed to accrue or arise in India.

10

Incomes not included in total income.

10A

Special provision in respect of newly established industrial undertakings in free tade zones.

10B

Special provision in respect of newly established hundred percent export-oriented undertakings.

10C

Special provision in respect of certain industrial undertakings in north-eastern region.

11

Income from property held for charitable or religious purposes.

12

Income of trusts or institutions from contributions.

12A

Conditions as to registration of trusts, etc.

12AA

Procedure for registration.

13

Section 11 not to apply in certain cases.

13A

Special provision relating to incomes of political parties.

14

Heads of income.

15

Salaries.

16

Deductions from salaries.

17

Salary, "Perquisite" and "Profits in lieu of salary" Defined.

18

Omitted.

19

Omitted.

20

Omitted.

21

Omitted.

22

Income from house property.

23

Annual value how determined.

24

Deductions from Income from house property.

25

Amounts not deductible from income from house property.

25A

Special provision for cases where unrealised rent allowed as deduction is realised subsequently.

26

Property owned by Co-owners.

27

Owner of house property, Annual Charge, etc., Defined.

28

Profits and Gains of business or profession.

29

Income from profits and gains of business or profession, how computed.

30

Rent, Rates, Taxes, Repairs and Insurance for Buildings.

31

Repairs and Insurance of Machinery, Plant and Furniture.

32

Depreciation.

32A

Investment Allowance.

32AB

Investment deposit account.

33

Development Rebate.

33A

Development Allowance.

33AB

Tea Development Account.

33ABA

Site Restoration fund.

33AC

Reserves for Shipping Business.

33B

Rehabilitation Allowance.

34

Conditions for depreciation allowance and development rebate.

34A

Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies.

35

Expenditure on scientific Research.

35A

Expenditure on Acquisition of Patent Rights or Copyrights.

35AB

Expenditure on Know-How.

35ABB

Expenditure for Obtaining licence to operate Telecommunication Services.

35AC

Expenditure on Eligible projects or schemes.

35B

Omitted.

35C

Omitted.

35CC

Omitted.

35CCA

Expenditure by way of payment to associations and institutions for carrying out rural development programmes.

35CCB

Expenditure by way of payment  to association and institutions for carrying out programmes of conservation of natural resources.

35D

Amortisation of certain preliminary expenses.

35DD

Amortisation of expenditure in case of amalgamation or demerger.

35E

Deduction for expenditure on prospecting, etc., for certain minerals.

36

Other Deductions.

37

General.

38

Building, etc., Partly used for business, etc., or not exclusively so used.

39

Omitted.

40

Amounts not Deductible.

40A

Expenses or Payments not deductible in certain circumstances.

41

Profits chargeable to tax.

42

Special provision for deductions in the case of business for prospecting, etc., for mineral oil.

43

Definitions of certain terms relevant to income from profits and gains of business or profession.

43A

Special provisions consequential to changes in rate of exchange of currency.

43B

Certain deductions to be only on actual payment.

43C

special provision for computation of cost of acquisition of certain assets.

43D

Special provision in case of income of public financial institutions, etc.

44

Insurance Business.

44A

Special provision for deduction in the case of Trade, Professional or Similar Association.

44AA

Maintenance of Accounts by Certain persons carrying on profession or Business.

44AB

Audit of Accounts of certain persons carrying on Business or Profession.

44AC

Omitted.

44AD

Special Provision for Computing profits and gains of business of civil construction, etc.

44AE

Special Provision for Computing profits and gains of business of Plying, Hiring or Leasing goods carriages.

44AF

Special Provisions for Computing profits and gains of retail business.

44B

Specila Provision for Computing profits and gains of shipping business in the case of non-residents.

44BB

Special Provision for Computing profits and gains in connection with the business of exploration, etc., of mineral oils.

44BBA

Special Provision for Computing profits and gains of  the business of operation of aircraft in the case of non-residents.

44BBB

Special provision for computing profits and gains of Foreign Comapnies engaged inthe business of civil construction, etc., in certain trunkey power projects.

44C

Deduction of head office expenditure in the case of Non-Residents.

44D

Special Provisions for Computing Income by way of royalties, etc., in the case of Foreign Companies.

45

Capital Gains.

46

Capital gains on distribution of assets by companies in liquidation.

46A

Capital gains on purchases by company of its own or other specified securities.

47

Transactions not regarded as transfer.

47A

Withdrawal of exemption in certain cases.

48

Mode of Computation.

49

Cost with reference to certain modes of acquisition.

50

Special Provision for computation of capital gains in case of depreciable assets.

50A

Special provision for cost of acquisition in case of depreciable asset.

50B

Special provisions for computation of capital gains in case of slump sale.

51

Advance money received.

52

Omitted.

53

Omitted.

54

Profit on sale of property used for Residence.

54A

Omitted.

54B

Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases.

54C

Omitted.

54D

Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases.

54E

Capital gain on transfer of capital assets not to be charged in certain cases.

54EA

Capital gain on transfer of land-term capital assets not to be charged in the case of investment in specified securities.

54EB

Capital gain on transfer of long-term capital assets not to be charged in certain cases.

54F

Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house.

54G

Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.

54H

Extension of time for acquiring new asset or depositing or investing amount of capital gain.

55

Meaning of "Adjusted", "Cost of improvement" and "Cost of Acquisition".

55A

Reference to valuation officer.

56

Income from other sources.

57

Deductions.

58

Amounts not deductible.

59

Profits chargeable to tax.

60

Transfer of Income where there is no transfer of assets.

61

Revocable transfer of assets.

62

Transfer irrevocable for a specified period.

63

Transfer and Revocable Transfer Defined.

64

Income of individual to include Income of Spouse, Minor Child, etc.

65

Liability of person in respect of income included in the income of another person.

66

Total Income.

67

Omitted.

67A

Method of computing a member's share in income of association of persons or body of individuals.

68

Cash Credits.

69

Unexplained investments.

69A

Unexplained money, etc.

69B

Amount of Investments, etc., not fully disclosed in books of accounts.

69C

Unexplained expenditure, etc.

69D

Amount borrowed or repaid on hundi.

70

Set off of loss from one source against income from another source under the same head of income.

71

Set off of loss from one head against income from another.

71A

Transitional provisions for set off of loss under the head "Income from house property".

71B

Carry forward and set off of loss from house property.

72

Carry forward and set off of business losses.

72A

Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.

73

Losses in speculation business.

74

Losses under the head "Capital Gains".

74A

Losses from certain specified sources falling under the head "Income from other Sources"

75

Losses of firms.

78

Carry forward and set off of losses in case of change in constitution of firm or on succession.

79

Carry forward and set off of losses in the case of certain companies.

80

Submission of return for losses.

80A

Deductions to be made in computing total income.

80AA

Omitted.

80AB

Deductions to be made with reference to the Income included in the gross total income.

80B

Definitions.

80C

Omitted.

80CC

Omitted.

80CCA

Deduction in respect of deposits under national savings scheme or payment to a deferred annuity plan.

80CCB

Deduction in respect of investment made under equity linked savings scheme.

80CCC

Deduction in respect of contribution to certain pension funds.

80D

Deduction in respect of medical insurance premia.

80DD

Deduction in respect of maintenance including medical treatment of handicapped dependent.

80DDB

Deduction in respect of medical treatment, etc.

80E

Deduction in respect of  repayment of loan taken for higher education.

80F

Omitted.

80FF

Omitted.

80G

Deduction in respect of donations to certain funds, charitable institutions, etc.

80GG

Deduction in respect of rents paid.

80GGA

Deduction in respect of certain donations for scientific research or rural development.

80H

Omitted.

80HH

Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas.

80HHA

Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas.

80HHB

Deduction in respect of profits and gains from projects outside India.

80HHBA

Deduction in respect of profits and gains from housing projects in certain cases.

80HHC

Deduction in respect of profits retained for export business.

80HHD

Deduction in respect of earnings in convertible foreign exchange.

80HHE

Deduction in respect of profits from export of Computer Software, etc.

80HHF

Deduction in respect of profits and gains from export or transfer of film Software, etc.

80I

Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.

80IA

Deduction in respect of profits and gains from industrial undertakings, etc., in certain cases.

80IB

Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.

80J

Omitted.

80JJ

Omitted.

80JJA

Deduction in respect of profit and gains from business of collecting and processing of Bio-Degradable waste.

80JJAA

Deduction in respect of employment of new workmen.

80K

Omitted

80L

Deductions in respect of interest on certain securities, dividends, etc.

80M

Omitted.

80MM

Omitted.

80N

Omitted.

80-O

Deduction in respect of royalties, etc., from certain Foreign Enterprises.

80P

Deduction in respect of Income of Co-Operative societies.

80Q

Deduction in respect of profits and gains from the business of publication of books.

80QQ

Omitted.

80QQA

Deduction in respect of professional income of authors of text books in Indian Languages.

80R

Decuction in respect of remuneration from certain Foreign sources in the case or Professors, Teachers, etc.

80RR

Deduction in respect of professional income from Foreign sources in certain cases.

80RRA

Deduction in respect of remuneration received for services rendered outside India.

80S

Omitted.

80T

Omitted.

80TT

Omitted.

80U

Deduction in the Case of Permanent Physical Disability (Including Blindness).

80V

Omitted.

80VV

Omitted.

80VVA

Omitted.

81

Omitted.

82

Omitted.

83

Omitted.

84

Omitted.

85

Omitted.

85A

Omitted.

85B

Omitted.

85C

Omitted.

86

Share of member of an association of persons or body of individuals in the Income of the Association or Body.

86A

Omitted.

87

Rebate to be allowed in Computing Income-Tax.

87A

Omitted.

88

Rebate on Life Insurance Premia, Contribution to Provident Fund, etc.

88A

Omitted.

88B

Rebate of Income-Tax in case of Individuals of Sixty-Five Years or Above.

89

Relief when salary, etc., is paid in arrears or in advance.

89A

Omitted.

90

Agreement with Foreign Countries.

91

Countries with which no agreement exists.

92

Income from Transactions with Non-Residents, How Computed in certain cases.

93

Avoidance of Income-Tax by transactions resulting in transfer of Income to Non-Residents.

94

Avoidance of tax by certain transactions in securities.

95

Omitted.

96

Omitted.

97

Omitted.

98

Omitted.

99

Omitted.

100

Omitted.

101

Omitted.

102

Omitted.

103

Omitted.

104

Omitted.

105

Omitted.

106

Omitted.

107

Omitted.

107A

Omitted.

108

Omitted.

109

Omitted.

110

Determination of Tax where Total Income includes Income on which no tax is payable.

 

 

 

 

 

Sections

Particulars

111

Tax on Accumulated Balance of recognised provident fund.

112

Tax on Long-Term Capital gains.

112A

Omitted.

113

Tax in the case of block assessment of search cases.

114

Omitted.

115

Omitted.

115A

Tax on Dividends, royalty and Technical service fees in the case of Foreign Companies.

115AB

Tax on Income from units purchased in Foreign Currency or capital gains arising from their transfer.

115AC

Tax on Income from bonds or shares purchased in Foreign currency or capital gains arising from their transfer.

115ACA

Tax on Income from global depository receeipts purchased in Foreign Currency or capital gains arising from their transfer.

115AD

Tax on Income of Foreign Institutional Investors from securities or capital gains arising from their transfer.

115B

Tax on Profits and gains of Life Insurance Business.

115BB

Tax on winnings from lotteries, crossword puzzles, races including hourse races, card games and other games of any sport or gambling or betting of any form or nature whatsoever.

115BBA

Tax on Non-Resident Sports or Sports Associations.

115C

Definitions.

115D

Special provision for computation of total Income of Non-Residents.

115E

Tax on Investment Income and Long-Term Capital gains.

115F

Capital gains on transfer of Foreign Exchange assets not to be charged in certain cases.

115G

Return of Income not to be filed in certain cases.

115H

Benefit under chapter to be available in certain cases evern after the assessee becomes Resident.

115I

Chapter not to apply if the assessee so chooses.

115J

Special Provisions relating to certain companies.

115JA

Deemed Income Relating to certain Companies.

115JAA

Tax credit in respect of tax paid on deemed Income Relating to certain Companies.

115K

Omitted.

115L

Omitted.

115M

Omitted.

115N

Omitted.

115-O

Tax on Distributed profits of Domestic Companies.

115P

Interest payable for Non-Payment of Tax by Domestic Companies.

115Q

When Company is deemed to be in default.

115R

Tax on Distributed Income to Unit Holders.

115S

Interest payable for non-payment of tax.

115T

Unit Trust Of India or Mutual Fund to be assessee in default.

116

Income-Tax Authorities.

117

Appointment of Income-Tax Authorities.

118

Control of Income-Tax Authorities.

119

Instructions to Subordinate Authorities.

120

Jurisdiction of Income-Tax Authorities.

121

Omitted.

121A

Omitted.

122

Omitted.

123

Omitted.

124

Jurisdiction of Assessing Officers.

125

Omitted.

125A

Omitted.

126

Omitted.

127

Power to transfer cases.

128

Omitted.

129

Change of Incumbent of an office.

130

Omitted.

130A

Omitted.

131

Power regarding Discovery, Production of Evidence, etc.

132

Search and Seizure.

132A

Powers to requisition books of account , etc.

132B

Application of Retained Assets.

133

Power to call for Information.

133A

Power of Survey.

133B

Power to Collect Certain Information.

134

Power to Inspect Registers of Companies.

135

Powers of Director General or Director Chief Commissioner or Commissioner and Joint Commissioner.

136

Proceedings before Income-Tax Authorities to be Judicial Proceedings.

137

Omitted.

138

Disclosure of Information respecting Assesses.

139

Return of Income.

139A

Permanent Account Number.

140

Return by whom to be signed.

140A

Self-Assessment.

141

Omitted.

141A

Omitted.

142

Enquiry before Assessment.

143

Assessment.

144

Best Judgment Assessment.

144A

Power of Deputy Commissioner to issue Directions in certain cases.

144B

Omitted.

145

Method of Accounting.

145A

Method of Accounting in certain cases.

146

Omitted.

147

Income Escaping Assessment.

148

Issue of Notice where Income has escaped assessment.

149

The limit for notice.

150

Provision for cases where assessment is in prusuance of an order on appeal, etc.

151

Sanction for issue of notice.

152

Other Provisions.

153

Time limit for completion of assessments and reassessments.

154

Rectification of Mistake.

155

Other Amendments.

156

Notice of Demand.

157

Intimation of loss.

158

Intimation of Assessment of firm.

158A

Procedure when assessee claims identical question law is pending before High Court or Supreme Court.

158B

Definitions.

158BA

Assessment of undisclosed Income as a result to search.

158BB

Computation of undisclosed Income of the block period.

158BC

Procedure for block assessment.

158BD

Undisclosed Income of any other person.

158BE

Time limit for completion of Block assessment.

158BF

Certain interests and penalties not to be levied or imposed.

158BFA

Levy of Interest and Penalty in certain cases.

158BG

Authority competent to make block assessment.

158BH

Application of other provisions of this Act.

159

Legal Representatives.

160

Representative Assessee.

161

Liability of representative assessee.

162

Right of representative assessee to recover tax paid.

163

Who may be regarded as agent.

164

Charge of Tax where share of beneficiaries unknown.

164A

Charge of tax in case of oral trust.

165

Case where part of trust Income is chargeable.

166

Direct Assessment or recovery not barred.

167

Remedies against property in cases of representative assessees.

167A

Charge of   tax in the case of a firm.

167B

Charge of Tax where shares of members  in association of persons or body of individuals unknown, etc.

168

Executors.

169

Right of Executor to recover Tax paid.

170

Succession to Business otherwise than on death.

171

Assessment after partition of a Hindu undivided family.

172

Shipping Business of Non-Residents.

173

Recovery of Tax in respect of Non-Resident from his assets.

174

Assessment of persons leaving India.

175

Assessment of persons likely to transfer property to avoid tax.

176

Discontinued Business.

177

Association dissolved or business discontinued.

178

Company in Liquidation.

179

Liability of Directors of Private Company in Liquidation.

180

Royalties or Copyright Fees for literary or artistic work.

180A

Consideration for Know-How.

181

Omitted.

182

Omitted.

183

Omitted.

184

Assessment as a firm.

185

Assessment when section 184 not complied with.

187

Change in Constitution of a Firm.

188

Succession of one firm by another firm.

188A

Joint and Several Liability of Partners for Tax payable by firm.

189

Firm Dissolved or Business Discontinued.

189A

Provisions applicable to past assessments of firms.

190

Deduction at source and advance payment.

191

Direct Payment.

192

Salary.

193

Interest on Securities.

194

Dividends.

194A

Interest other than "Interest on Securities".

194B

Winnings from lottery or crossword puzzle.

194BB

Winnings From Horse Race.

194C

Payments to contractors and Sub-Contractors.

194D

Insurance Commission.

194E

Payments to Non-Resident Sportsmen or Sports Associations.

194EE

Payments in respect of deposits under National Savings Scheme, etc.

194F

Payments on Account of Repurchase of units by Mutual Fund or Unit Trust Of India.

194G

Commission, etc., on the sale of lottery tickets.

194H

Commission, Brokerage, etc.

194I

Rent.

194J

Fees for Professional or Technical services.

194K

Income in Respect of Units.

194L

Payment of Compensation on Acquisition of Capital Asset.

195

Other Sums.

195A

Income Payable "Net of Tax".

196

Interest or Dividend or other sums payable to Government, Reserve Bank or Certain Corporations.

196A

Income in respect of Units of Non-Residents.

196B

Income from Units.

196C

Income from Foreign Currency bonds or shares of Indian Company.

196D

Income of Foreign Institutional Investors from securities.

197

Certificate for Deduction at Lower Rate.

197A

No Deduction to be made in certain cases.

198

Tax deducted is Income received.

199

Credit for Deducted.

200

Duty of person deducting tax.

201

Consequences of failure to deduct or pay.

202

Deduction only one Mode of recovery.

203

Certificate for Tax deducted.

203A

Tax deduction account number.

204

Meaning of "Person Responsible for Paying".

205

Bar Against Direct Demand on Assessee.

206

Persons deducting Tax to furnish prescribed returns.

206A

Omitted.

206B

Omitted.

206C

Profits and Gains from the Business of trading in Alcoholic Liquor, Forest Produce, Scrap, Etc.

207

Liability for Payment of Advance Tax.

208

Conditions of Liability to Pay Advance Tax.

209

Computation of Advance Tax.

209A

Omitted.

210

Payment of Advance Tax by the Assessee of his own accord or in pursuance of order of Assessing Officer.

211

Instalments of Advance Tax and Due Dates.

212

Omitted.

213

Omitted.

214

Interest Payable by Government.

215

Interest payable by Assessee.

216

Interest Payable by Assessee in case of Understimate, Etc.

217

Interest Payable by Assesee when no Estimate Made.

218

When Assessee Deemed to be in Default.

219

Credit For Advance Tax.

220

When Tax Payable and When Assessee Deemed in Default.

221

Penalty Payable When Tax in Default.

222

Certificate by Tax Recovery Officer.

223

Tax Recovery Officer by Whom Recovery is to be Effected.

224

Validity of Certificate and Cancellation or Amendment thereof.

225

Stay of Proceedings in Pursuance of certificae and amendment or cancellation thereof.

226

Other Modes of Recovery.

227

Recovery Through State Government.

228

Omitted.

228A

Recovery of Tax in Pursuance of Agreement with Foreign Countries.

229

Recovery of Penalties, Fine, Interest and Other Sums.

230

Tax Clearance Certificate.

230A

Restrictions on Registration of Transfers of Immovable property in certain cases.

231

Omitted.

232

Recovery by suit or under other law nto affected.

233

Omitted.

234

Omitted.

234A

Interest for defaults in furnishing return of Income.

234B

Interest for defaults in Payament of Advance Tax.

234C

Interest for Deferment of Advance Tax.

235

Omitted.

236

Relief to Company in Respect of dividend paid out of past taxed profits.

236A

Relief to certain charitable institutions or funds in respect of certain dividends.

237

Refunds.

238

Person Entitled to claim refund in certain special cases.

239

Form of claim for refund and limitation.

240

Refund on Appeal, Etc.

241

Power to withhold refund in certain cases.

242

Correctness of Assessment not to be Questioned.

243

Interest on Delayed Refunds.

244

Interest on Refund where no claim is needed.

244A

Interest on Refunds.

245

Set off of Refunds Against Tax Remaining Payable.

245A

Definitions.

245B

Income-Tax Settlement Commission.

245BA

Jurisdiction and Powers of settlement commission.

245BB

Vice-Chairman to Act as Chairman or to discharge his functions in certain circumstances.

245BC

Power of Chairman to Transfer cases from one bench to another.

245BD

Decision to be by Majority.

245C

Application for settlement of cases.

245D

Procedure on receipt of an application under section 245C.

245DD

Power of settlement commission to order provisional attachment to protect revenue.

245E

Power of settlement commission to reopen completed proceedings.

245F

Powers and Procedure of settlement commission.

245G

Inspection, Etc., of Reports.

245H

Power of settlement commission to grant immunity from Prosecution and Penalty.

245HA

Power of settlement commission to send a case back to the assessing oficer if the assessee does not Co-Operate.

245I

Order of settlement to be conclusive.

245J

Recovery of sums due under order of settlement.

245K

Bar on Subsequent Application for settlement in certain cases.

245L

Proceedings before settlement commission to be judicial proceedings.

245M

Omitted.

245N

Definitions.

245-O

Authority for Advance Rulings.

245P

Vacancies, Etc., not to invalidate proceedings.

245Q

Application for Advance Ruling.

245R

Procedure on Receipt of Application.

245RR

Appellate Authority not to proceed in certain cases.

245S

Applicability of Advance Ruling.

245T

Advance Ruling to be void in certain circumstances.

245U

Powers of the Authority.

245V

Procedure of Authority.

246

Appealable Orders.

246A

Appealable orders before Commissioner (Appeals).

247

Omitted.

248

Appeal by Person denying liability to deduct Tax.

249

Form of Appeal and Limitation.

250

Procedure in Appeal.

251

Powers of the Commissioner (Appeals).

252

Appellate Tribunal.

253

Appeals to the Appellate Tribunal.

254

Orders of Appellate Tribunal.

255

Procedure of Appellate Tribunal.

256

Statement of case to the High Court.

257

Statement of case to supreme Court in certain cases.

258

Power of High Court or Supreme Court to Require Statement to be Amended.

259

Case before High Court to be heard by not less than two judges.

260

Decision of High Court or Supreme Court on the case stated.

260A

Appeal to High Court.

260B

Case before High Court to be heard by not less than two judges.

261

Appeal to Supreme Court.

262

Hearing before Supreme Court.

263

Revision of orders prejudicial to revenue.

264

Revision of other orders.

265

Tax to be paid notwithstanding reference, etc.

266

Execution for costs awarded by the Supreme Court.

267

Amendment of Assessment on Appeal.

268

Exclusion of time taken for copy.

269

Definition of "High Court".

269A

Definitions.

269AB

Registration of Certain Transactions.

269B

Competent Authority.

269C

Immovable property in respect of which proceedings for Acquisition may be taken.

269D

Preliminary Notice.

269E

Objections.

269F

Hearing of Objections.

269G

Appeal Against order for Acquisition.

269H

Appeal to High Court.

269I

Vesting of property in Central Government.

269J

Compensation.

269K

Payment or Deposit of Compensation.

269L

Assistance by Valuation Officers.

269M

Powers of Competent Authority.

269N

Rectification of Mistakes.

269-O

Appearance by Authorised Representative or Registered Valuer.

269P

Statement to be furnished in respect of transfers of immovable property.

269Q

Chapter not to apply to transfers to relatives.

269R

Properties liable for Acquisition under this Chapter not to be Acquired under other Laws.

269RR

Chapter not to apply where transfer of immovable property made after a certain date.

269S

Chapter not to extend to state of Jammu and Kashmir.

269SS

Mode of taking or accepting certain loans and deposits.

269T

Mode of Repayment of certain deposits.

269TT

Mode of Repayment of Special Bearer Bonds, 1991.

269U

Commencement of Chapter.

269UA

Definitions.

269UB

Appropriate Authority.

269UC

Restrictions on Transfer of Immovable Property.

269UD

Order by Appropriate Authority for Purchase by Central Government of Immovable property.

269UE

Vesting of property in Central Government.

269UF

Consideration for purchase of Immovable property by Central Government.

269UG

Payment or Deposit of Consideration.

269UH

Re-Vesting of property in the transferor on failure of payment or deposit of consideration.

269UI

Powers of the Appropriate Authority.

269UJ

Rectification of Mistakes.

269UK

Restrictions on Revocation or Alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property.

269UL

Restrictions on Registration, Etc., of Documents in respect of transfer of Immovable property.

269UM

Immunity to Transferor against claims of transferee for transfer.

269UN

Order of Appropriate Authority to be final and conclusive.

269UO

Chapter not to apply to certain transfers.

270

Omitted.

 

 

 



Total thanks : 5 times

Online classes for CA CS CMA



Member (Account Deleted)
CA Final

[ Scorecard : 390]
Posted On 21 August 2010 at 11:25

Yaar, Thanks but it is also available on net very easily





Kalpesh Chauhan,
Tax Assistant (Accounting Technician CA FINAL CS PROF. PROG. B.Com)

[ Scorecard : 8135]
Posted On 21 August 2010 at 11:35

Hi Mukesh, you can use it from net.




Aditya Maheshwari
CA in Practice

[ Scorecard : 34670]
Posted On 21 August 2010 at 12:31

Nice compilation. It is link given mukesh to other places and not the act.




Santhosh Poojary
Final

[ Scorecard : 13239]
Posted On 21 August 2010 at 12:55

Great Efford...dear Kalpesh

 

Thanks For Sharing...



Total thanks : 1 times



Mayur Arora
CA Final

[ Scorecard : 295]
Posted On 21 August 2010 at 13:51

Thanks 4 sharing this link Mr. Kalpesh




CA Manish K Dhoot
CA, B. Com, NCFM, CPCM

[ Scorecard : 4985]
Posted On 21 August 2010 at 14:35

good work kalpesh... keep it up



Total thanks : 1 times



Member (Account Deleted)
PCC STUDENT

[ Scorecard : 384]
Posted On 21 August 2010 at 18:52

nice work yaar........... really thanx




CA LOVELY ARORA
C.A. B.Com (H) Graduate

[ Scorecard : 2075]
Posted On 21 August 2010 at 20:33

thanks kalpesh for embeding that Bare Act from www.vakilno1.com




RAVINDER SINGH
IPCC STUDENT

[ Scorecard : 116]
Posted On 27 August 2010 at 13:09

I HAVE ONLY TO SAY.

THANNNNNNKKKKKKKKKKKSSSSSSSSSS BRO

NET PAR BHI DUNDTA TO PTA NAHI KITNE SAAL LAG JATE MUJE TO.



Total thanks : 1 times


There are 12 Replies to this message








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