Penalties related and others sections

Power To Call For Information And Conduct Survey

Powers Regarding Discovery, Production Of Evidence, Etc. (Section 131)

Search And Seizure

Special Procedure Of Assessment Or Reassessment In Case Of Search & Seizure

Section 153A– Assessment In Case Of Search Or Requisition
Section 153B– Time-Limit For Completion Of Assessment Under Section 153A
Section 153C– Assessment Of Income Of Any Other Person
Section 153D– Prior Approval Necessary For Assessment In Cases Of Search Or Requisition

- S. R. Batliboi & Co. vs. Department of Income Tax (Investigation) (Delhi High Court) [2009]

Penalties & Prosecutions

Section 271(1)(c) – Penalty For Concealment Of Income
Section 271(1B) – Satisfaction of Assessing Officer for Initiating Penalty Proceedings
New Law Of Penalty For Concealment Of Income In Case Of Search & Seizure

Section 271AAA

Explanation 5A To Section 271(1)(c) – Deemed Concealment

Section 274 – Procedure For Imposition Of Penalty
Section 275 – Time Limits For Passing The Penalty Order For Penalty For Concealment Of Income
Time Limits For Passing Penalty Order For Penalties Other Than Penalty For Concealment Of Income
Section 275(1A) – Bar of Limitation for Imposing Penalties
Section 273A – Power To Reduce Or Waive Penalty In Certain Cases
Section 276CC – Prosecution in Case of Wilful Failure to File Return of Income under section 139/148/153A or in Response to Notice under section 142(1)
Section 277A – Falsification Of Books Of Account Or Document, Etc.
Section 278B – Offences By Companies
Section 278C – Offences By Hindu Undivided Families
Section 278E – Presumption As To Culpable Mental State
Section 279 – Prosecution To Be At Instance Of Chief Commissioner Or Commissioner
Section 129 – Change Of Incumbent Of An Office

Settlement Commission

Section 245A – “Cases” Which Can Be Referred To Settlement Commission
Section 245C – Application For Settlement Of Cases
Section 245D – Procedure On Receipt Of Application
Section 245DD – Power To Attach Property
Section 245E – Power To Reopen Completed Proceedings
Section 245F – Other Powers Of Settlement Commission
Section 245H – Powers Of The Settlement Commission To Grant Immunity From Prosecutions And Penalties
Section 245HA – Abatement Of Proceeding Before Settlement Commission
Section 251 – Power of the Commissioner (Appeal)
Section 273AA – Power of Commissioner to Grant Immunity From Penalty
Section 278AB – Power of Commissioner to Grant Immunity From Prosecution
Section 245HAA – Credit For Tax Paid In Case Of Abatement Of Proceedings
Section 245K – Bar On Subsequent Application For Settlement
Section 245-I – Order Of Settlement Commission To Be Conclusive

Appeals And Revision

Section 246A – Appealable Orders Before Commissioner (Appeals)
Section 248 – Appeal By Person Denying Liability To Deduct Tax.
Section 249 – Form Of Appeal And Limitation
Section 268 – Exclusion Of Time Taken For Copy
Section 220(6) – Stay Of Demand
Section 250 – Procedure In Appeal
Section 253 – Appeals To The Appellate Tribunal
Section 254 – Order Of Appellate Tribunal
Section 260A – Appeal To High Court
Section 260B – Case Before High Court To Be Heard By Not Less Than Two Judges
Section 260 – Effect To The Decision Of High Court/ Supreme Court
Section 261 – Appeal To The Supreme Court
Section 262 – Hearing Before Supreme Court
Section 268A – Filing of Appeal by Income Tax Authority
Section 263 – Revision Of Orders Prejudicial To Revenue
Section 264 – Revision Of Other Orders

Income-Tax Authorities & Their Powers

Certain Concepts Related to Assessment, Appeals, Etc.

Section 281 – Certain Transfers to be Void
Section 281B – Provisional Attachment to Protect the Interest to the Revenue in Certain Cases
Section 282 – Service of Notice Generally
Section 282A – Authentication of Notices and Other Documents
Section 282B – Allotment of Document Identification Number
Section 292BB – Notice Deemed to be Valid in Certain Circumstances

Advance Tax

Section 210 – Payment Of Advance Tax By The Assessee In Pursuance Of Order Of Assessing Officer

Mandatory And Penal Interest Under Sections 234A, 234B & 234C

Provisions Of Section 234C In Case Of Companies
Provisions Of Section 234A & 234B On Reassessment Under Section 147/ 153A Or Assessment Under Section 147/ 153A After Computation Under Section 143(1)
Chief Commissioners And Directors-General (Investigation) Empowered To Reduce Or Waive Penal Interest For Late Furnishing Of Return Of Income, Non-Payment Or Inadequate Payment Of Advance Tax, Etc.
Section 234D – Interest On Excess Refund
Section 244A(1) – Interest On Refunds

Assessee In Default

Fema Forms - Forms on Details of Remittances, Currency Declaration form, Issue of Shares, FTD Statement, Trade Credits and more...
Excise Forms - GAR Challan, Form A-1, A-2, A-3, Declaration FORM, Personal Ledger Account, Form ER – 7 and more...
Partnership Form - Model Partnership Deed , Modifying the Partnership Deed, Admitting New Partner, Retirement Deed, Forms required for Formation / Dissolution and Change in Constitution of Partnership Firm and more...
Wealth Tax Forms - Return of Net Wealth, Warrant of authorisation under section 37A, Report of valuation of forests,Statement of Valuation of jewellery, Report of valuation of works of art and more...
Service Tax Forms- Service Tax Payment Challan, Application for registration Service Tax Return, Application for Advance Ruling, Application for Permission to file ST3 Returns Electronically, Memorandum for provisional Deposit & more...
Income Tax Forms - Declaration to be filed by the assessee claiming deduction under section 80GG , Claim for refund of tax, Challan form for depositing Income Tax, New amended Form No. 27D - TCS certificate and more...
ITR Forms - ITR 1, 2, 3, 4, 5, 6, 7, 8, 9, Income Tax Return Utility , Income Tax Return Word Format, Income Tax Return more...