| SECTION XXXI - INCOME TAX AUTHORITIES AND THEIR JURISDICTION [SECTIONS 119, 129, 130 AND 131] |
1
| >> |
| Application Under Section 119(2) for Granting Relaxation from Certain Provisions |
2
| >> |
| Handling Notice Under Section 127 for Transfer of Case |
9
| >> |
| Application Under Section 129 by Assessee for Rehearing of Case |
18
| >> |
| Faceless Jurisdiction of Income Tax Authorities |
20
| >> |
| Issuance of Summons Under Section 131 to Assessee and Witnesses |
21
| >> |
| SECTION XXXII - SEARCH SEIZURE SURVEY AND SEEKING OF INFORMATION [SECTIONS 132, 133, 133A, 133B, 134, 135A AND 138] |
27
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| Application for Issue of Xerox Copies of Seized Books of Accounts |
28
| >> |
| Application Under Section 132(10) for Return of Seized Books |
37
| >> |
| Procedure for Seizure |
42
| >> |
| Restraint Order Under Section 132(3) |
49
| >> |
| Hints for Handling Income Tax Raid |
53
| >> |
| Application for Providing Details of Requisition Under Section 132A |
57
| >> |
| Filing of Application for Release of Seized Assets |
61
| >> |
| Handling Notice Under Section 133 Requiring Furnishing of Information Called for |
65
| >> |
| Application Under Section 133A for Release of Impounded Books of Account |
69
| >> |
| TDS, TCS Related Survey |
76
| >> |
| Notice Under Section 133A(5) for Collecting Functions Related Information |
78
| >> |
| Justifying Retraction from Surrender Made During Survey |
82
| >> |
| Justifying on Money Allegedly Found During Survey |
85
| >> |
| Addition Towards Investment in Building Resulting from Statement Recorded During Survey Followed by Retraction |
87
| >> |
| Claiming Partner’s Remuneration Out of Income Surrendered During Survey |
93
| >> |
| Handling Notice Under Section 133B for Collecting Certain Informations |
98
| >> |
| Notice under Section 133C Seeking Certain Information |
101
| >> |
| Letter as to Production of All Registers Demanded Under Section 134 |
105
| >> |
| Application Under Section 138 Seeking Information About Certain Persons |
107
| >> |
| SECTION XXXIII - FILING RETURNS OF INCOME AND APPLICATION FOR PAN [SECTIONS 139, 139A AND 139AA] |
110
| >> |
| Filing Return of Income |
111
| >> |
| How to Become e-Return Intermediary |
144
| >> |
| Handling Notice Under Section 139(9) Pointing Out Defects in Return |
154
| >> |
| Application for Allotment of PAN Under Section 139A |
159
| >> |
| Furnishing Details of Non-PAN Holders |
176
| >> |
| SECTION XXXIV - DEALING WITH ENQUIRY BEFORE ASSESSMENT [SECTIONS 142, 142A, 142B AND 143] |
186
| >> |
| Handling Notice Under Section 142(1) Making Inquiries About Assessment Aspects |
187
| >> |
| Handling Notice Under Section Under Section 142(2) |
199
| >> |
| Handling Notice Under Section 142(2A) Issuing Direction for Special Audit |
204
| >> |
| Handling Notice Under Section 142(3) About Aspects Related to Assessment |
226
| >> |
| Notice Under Section 142A(7) Regarding Report of Valuation Officer |
228
| >> |
| Handling Notice Under Section 143(2)(ii) as to Scrutiny Assessment |
235
| >> |
| Handling Notice Under Section 143(3) Showing Intent of Addition to Income |
279
| >> |
| Addition Towards Bogus Purchases |
336
| >> |
| Addition Based on Stock Statement Submitted to Bank |
368
| >> |
| Explaining Discrepancy in Stock Declared in Statement Furnished to Bank and that Shown in Books of Assessee |
384
| >> |
| Notice Seeking to Deny Depreciation on Assets Acquired on Hire Purchase |
389
| >> |
| SECTION XXXV - DEALING WITH BASIC ASSESSMENT RELATED NOTICES AND ISSUES [SECTIONS 143, 144 AND 144A] |
397
| >> |
| Intimation Under Proviso to Section 143(3) About Certain Entities |
398
| >> |
| Handling Notice Under Section 144 as to Best Judgment Assessment |
401
| >> |
| Handling Notice and Application for Direction under Section 144A |
410
| >> |
| Affidavit Against Mentioning of Non-Presence by an Authority |
414
| >> |
| Handling Notice Regarding Valuation of Stock under Section 145A |
415
| >> |
| Proving that not Following Inclusive Method of Accounting as per Section 145A Does not have Any Impact on Profits and thus Tax Neutral |
439
| >> |
| SECTION XXXVI - DEALING WITH REASSESSMENT RELATED NOTICES [SECTIONS 147 AND 148] |
446
| >> |
| Handling Notice under Section 148 |
447
| >> |
| Letter Requesting for Issuance of Notice Under Section 148 |
584
| >> |
| Challanging Validity of Reopening Where Sanction for Issue of Notice Not Taken |
585
| >> |
| Challanging Notice for Reassessment in the Name of Deceased |
589
| >> |
| SECTION XXXVII - HANDLING POST SEARCH ASSESSMENT [SECTIONS 153A TO 153D] |
596
| >> |
| Notice Under Section 143(2) While Making Assessment Under Section 153A |
597
| >> |
| Addition Towards Alleged On-Money Paid/Received on Purchase/Sale of Properties |
617
| >> |
| Handling Notice Under Section 153A(1)(a) Where Books Not Maintained |
620
| >> |
| Explaining Jewellery and Cash Found During Search |
623
| >> |
| Challenging Action Under Section 153A Where Search Conducted in Rented Premises |
625
| >> |
| Challenging Action Under Section 153A on Company Where Search Conducted on Branch Manager's Premises |
628
| >> |
| Handling Notice as to Best Judgment Assessment in Relation to Search Cases |
634
| >> |
| Handling Notice Under Section 153C on Basis of Search on Other Assessee |
637
| >> |
| Letter Challenging Action Under Section 153C |
646
| >> |
| SECTION XXXVIII - RECTIFICATION AND NOTICE OF DEMAND [SECTIONS 154 TO 156] |
649
| >> |
| Handling Reply to Notice/Filing of Application for Rectification Under Section 154 |
650
| >> |
| Submission of Online Rectification Application |
687
| >> |
| Application Under Section 155(1A) for Modification of Assessment Vis-a-Vis Remuneration Received from Firm |
690
| >> |
| Response to Notice Under Section 155(2) for Modification of Assessment of Member of AOP/BOI |
692
| >> |
| Dealing with Notice Under Section 155(4) for Modification on Recomputation of Loss or Depreciation |
694
| >> |
| Application Under Section 155(11) for Recomputation of Capital Gains Arising on Transfer of Asset by Way of Compulsory Acquisition |
696
| >> |
| Application for Amendment of Assessment Order in Certain Cases of Computation of Capital Gain [Section 155(15)] |
698
| >> |
| Application for Recomputation Reduction in Compensation [Section 155(16)] |
701
| >> |
| Response to Notice of Demand Under Section 156 Read With Section 282 |
703
| >> |
| SECTION XXXIX - DEALING WITH INTIMATION OF LOSS AND REPETITIVE APPEALS [SECTIONS 157 AND 158A] |
720
| >> |
| Intimation of Loss Under Section 157 |
721
| >> |
| Notice Under Section 158A in Relation to Provision for Avoiding Repetitive Appeals |
724
| >> |
| SECTION XL - LEGAL REPRESENTATIVES AND REPRESENTATIVE ASSESSEES RELATED PROCEEDINGS |
731
| >> |
| Handling Notice Under Section 159 to Legal Representative |
732
| >> |
| Application Under Section 160 Regarding Nature and Purpose of Trust |
746
| >> |
| Handling Notice Under Section 163 for Treatment as Agent of Non-Resident |
749
| >> |
| SECTION XLI - EXECUTORS AND SUCCESSION OF BUSINESS [SECTIONS 168 AND 170] |
760
| >> |
| Handling Notice Under Section 168 to Complete Assessment of Executor |
761
| >> |
| Handling Notice Under Section 170 to Successor for Recovery of Tax Dues of Predecessor |
767
| >> |
| SECTION XLII - HINDU UNDIVIDED FAMILIES [SECTION 171] |
772
| >> |
| Response to Notice Under Section 171 Questioning Partition of HUF |
773
| >> |
| HUF Related Deeds and Drafts |
793
| >> |
| SECTION XLIII - SOME PARTICULAR TAX ENTITIES [SECTIONS 172, 174 AND 174A] |
810
| >> |
| Non-Residents Engaged in Shipping Business - Notice and Application Under Section 172 |
811
| >> |
| Handling Notice Under Section 174 by Persons Leaving India |
818
| >> |
| AOP Likely to be Dissolved - Handling Notice Under Section 174A |
821
| >> |
| SECTION XLIV - HANDLING CERTAIN SPECIAL SITUATIONS [SECTIONS 175 TO 179] |
825
| >> |
| Handling Notice Under Section 175 to Complete Accelerated Assessment of Persons Likely to Transfer Property to Avoid Tax |
826
| >> |
| Handling Notice Under Section 176 Pursuant to Discontinuance of Business |
829
| >> |
| Handling Notice Under Section 178 by Liquidator Vis-a-Vis His Appointment |
836
| >> |
| Handling Notice to Director of Private Company Under Section 179 |
839
| >> |
| SECTION XLV - DEALING WITH ASSESSMENT OF FIRMS [SECTIONS 185 TO 188A] |
848
| >> |
| Handling Notice Under Section 185 Before Assessment of Firm |
849
| >> |
| Handling Notice Under Section 187 Questioning Why Assessment of Firm shall Not be Made on Changed Constitution |
868
| >> |
| Notice Seeking to Make Single Assessment in Case of Identical Firms |
876
| >> |
| Notice Seeking to Make Two Assessments Where One of the Partners Died |
882
| >> |
| Notice for Recovery of Tax Dues of Firm from Partners Thereof |
890
| >> |
| SECTION XLVI - FIRM/LLP RELATED DEEDS AND DRAFTS |
893
| >> |
| Drafting of Partnership Firm Related Deed |
894
| >> |
| Proper Drafting Vis-a-Vis Size of Firm |
896
| >> |
| Remuneration Planning Through Proper Drafting of Clauses of Partnership Deed |
899
| >> |
| Drafting in Respect of Firm Not Expecting Profits During Three to Four Years |
903
| >> |
| Draft Agreement between Partners and Date from Which Partnership Commences |
905
| >> |
| Sample Deeds |
906
| >> |
| Sample LLP Agreements |
935
| >> |
| SECTION XLVII - TDS TCS RELATED PROCEEDINGS [SECTIONS 190 TO 206C] |
947
| >> |
| Furnishing TDS Related Obligations |
948
| >> |
| Submission of Particulars of Income Under Section 192(2) |
964
| >> |
| Declaration of Salary by Employee for Purposes of Section 192 |
967
| >> |
| Filing Details of Perquisites and Profits in Lieu of Salary |
972
| >> |
| Guidelines for Purpose of Section 194-O(4) |
974
| >> |
| Application Under Section 195(2) for Determination of Sum Chargeable |
976
| >> |
| Application for Certificate Under Section 195(3) |
981
| >> |
| Handling Notice Under Section 195(4) for Cancellation of Certificate |
986
| >> |
| Procedure for Refund of TDS Under Section 195 as per CBDT Guidelines |
988
| >> |
| Requirement of Undertaking and Chartered Accountant's Certificate |
990
| >> |
| Application for Determination of Appropriate Sum Chargeable in Case of Payment by Notified Class of Persons or Cases |
995
| >> |
| SECTION XLVIII - COLLATERAL PROVISIONS AS TO TDS & TCS [SECTIONS 197 TO 206C] |
997
| >> |
| Application Under Section 197(1) Read With Rule 28AB |
998
| >> |
| Response to Notice and Applications Under Section 197 |
1000
| >> |
| Declaration Under Section 197A for Claiming Certain Receipts Without TDS |
1015
| >> |
| Time and Manner for Deposit of TDS with Central Government |
1021
| >> |
| Downloading and Issuance of TDS Certificate |
1034
| >> |
| Filing of Statement of TDS |
1041
| >> |
| Processing of Statements of TDS |
1058
| >> |
| Furnishing of Quarterly Returns Under Section 206A |
1060
| >> |
| Credit for TDS |
1063
| >> |
| Annual Statement of Tax Deducted or Collected |
1068
| >> |
| Handling Notice Under Section 201 in Case of Failure to Deduct or Pay Tax |
1070
| >> |
| Application Under Section 203A for Allotment of TAN |
1081
| >> |
| Declaration Regarding Use of Goods Purchased for Certain Purpose [Section 206C(1A)] |
1083
| >> |
| Guidelines for Purpose of Section 206C(1H) |
1093
| >> |
| Application and Notice for Collection of Tax at Lower Rate |
1096
| >> |
| Time and Manner for Depositing TCS |
1098
| >> |
| Filing of Statement of TCS |
1101
| >> |
| TCS Certificate and Tax Credit |
1104
| >> |
| Person Responsible for Collection of Tax, When Deemed to be Assessee in Default |
1107
| >> |
| SECTION XLIX - CONVEYANCING ASPECT AS TO ADVANCE TAX [SECTION 210] |
1111
| >> |
| Response to Notice Under Section 210(3) Requiring Payment of Advance Tax |
1112
| >> |
| SECTION L - DEALING WITH ASSESSEE’S FAILURE SITUATIONS [SECTIONS 220 AND 221] |
1118
| >> |
| Drafting Application Under Section 220(2A) for Reduction/ Waiver of Interest |
1119
| >> |
| Drafting Application Under Section 220(3) Seeking Payment of Tax in Instalments |
1126
| >> |
| Drafting Application Under Section 220(6) Seeking Stay of Demand |
1128
| >> |
| Handling Notice Under Section 221 Seeking to Levy Penalty on Assessee in Default |
1140
| >> |
| SECTION LI - DEALING WITH RECOVERY OF TAX [SECTIONS 222, 223 AND 226] |
1148
| >> |
| Handling Notice for Recovery Under Section 222 or Section 223 |
1149
| >> |
| Handling Notice Under Section 226(2) Directing Employer to Deduct Tax Arrear |
1160
| >> |
| Handling Notice Under Section 226(3) Directing Debtor to Pay Sum Due |
1162
| >> |
| SECTION LII - DEALING WITH SITUATION ARISING OWING TO INTEREST RELATED PROVISIONS [SECTIONS 234 TO 234C] |
1179
| >> |
| Handling Notice of Demand Charging Interest Under Section 234A |
1180
| >> |
| Handling Notice Under Section 234B Seeking to Charge Interest |
1197
| >> |
| Handling Notice Under Section 234C Seeking to Charge Interest |
1213
| >> |
| SECTION LIII - REFUND RELATED PROCEEDINGS [SECTIONS 244A AND 245] |
1222
| >> |
| Handling Notice Under Section 244A for Intimating Reduction in Interest Amount |
1223
| >> |
| Handling Notice Under Section 245 Proposing to Set Off Refund Against Demands |
1237
| >> |
| SECTION LIV - MANAGING SETTLEMENT OF CASES [SECTIONS 245BC TO 245H] |
1241
| >> |
| Notice and Applications Under Section 245BC for Transfer of Case from One Bench to Another |
1242
| >> |
| Application Under Section 245C for Settlement of Cases |
1246
| >> |
| Handling Notice for Declaring Settlement Void Under Section 245D(6) |
1261
| >> |
| Handling Notice for Charging Interest Under Section 245D(6A) |
1264
| >> |
| Application Under Section 245G for Supplying Certified Copy of Commissioner’s Report |
1266
| >> |
| Application Under Section 245H for Granting Immunity from Penalty and Prosecution |
1268
| >> |
| Filing of Notice Under Section 245H(2) for Withdrawing Immunity Granted |
1270
| >> |
| SECTION LV - PROCEDURE VIS-A-VIS SEEKING ADVANCE RULING [SECTION 245N] |
1273
| >> |
| Application for Advance Ruling Under Section 245N |
1274
| >> |
| Processing of Application by Authority for Advance Ruling |
1289
| >> |
| SECTION LVI - ARGUING APPEAL BEFORE COMMISSIONER (APPEALS) [SECTIONS 246A TO 250] |
1295
| >> |
| Notices and Application for Filing Appeal Under Section 246A |
1296
| >> |
| Preparation of Grounds of Appeal |
1307
| >> |
| Drafting of Appeal Before Commissioner (Appeals) |
1318
| >> |
| Miscellaneous Aspects Relating to Filing of Appeal |
1322
| >> |
| Tips Vis-a-Vis Effective Representation Before Commissioner (Appeals) |
1329
| >> |
| Notices and Application Under Section 250 in Regard to Hearing of Appeal |
1330
| >> |
| Powers of Commissioner (Appeals) |
1335
| >> |
| SECTION LVII - ARGUING APPEAL BEFORE APPELLATE TRIBUNAL [SECTIONS 253 TO 254] |
1344
| >> |
| Notices and Applications Vis-a-Vis Appeal before Tribunal Under Section 253(1) |
1345
| >> |
| Filing Memorandum of Cross Objections Before Tribunal |
1358
| >> |
| Application for Condonation of Delay in Filing Appeal Before Tribunal and Withdrawal of Appeal |
1361
| >> |
| Specimen Grounds of Appeal Before Tribunal |
1367
| >> |
| Team-based Mechanism for Appeal Before Tribunal |
1371
| >> |
| Handling of Hearing by Appellate Tribunal Under Section 254 |
1372
| >> |
| Powers of Tribunal |
1376
| >> |
| Monetary Limits for Filing Appeals by Department with Subsequent Monitoring |
1381
| >> |
| Filing of Application for Rectification by Tribunal Under Section 254(2) |
1390
| >> |
| Preparation of Paper Book Before ITAT As Per Rule 18 of ITAT Rules |
1393
| >> |
| Application for Extension of Stay Granted by Tribunal |
1397
| >> |
| Passing of Order by Tribunal |
1400
| >> |
| SECTION LVIII - FILING OF APPEAL TO HIGH COURT AND SUPREME COURT [SECTIONS 260 AND 261] |
1403
| >> |
| Filing of Appeal Before High Court |
1404
| >> |
| Filing of Appeal to Supreme Court Under Section 261 |
1410
| >> |
| Miscellaneous Appeals Related Conveyancings |
1412
| >> |
| SECTION LIX - REVISION UNDER SECTION 263 AND 264 |
1414
| >> |
| Handling Notice Under Section 263 Before Suo Motu Revision |
1415
| >> |
| Rebutting Proposed Revision Under Section 263 |
1462
| >> |
| Business Loss on Currency Swap Allowed by Assessing Officer - Reply to Principal Commissioner Against Proposed Revision Under Section 263 |
1470
| >> |
| Rebutting Notice Issued under Section 263 Where Assessment Completed Without Including Income Surrendered During Survey |
1474
| >> |
| Handling Application for Revision Under Section 264 |
1479
| >> |
| SECTION LX - DEALING WITH PENALTY PROCEEDINGS [SECTIONS 270A TO 273AA] |
1504
| >> |
| How to Defend Penalty Proceedings |
1505
| >> |
| Notice Under Section 270A Before Levying Penalty for Underreporting of Income |
1509
| >> |
| Application for Granting Immunity from Penalty Levied Under Section 270A |
1518
| >> |
| Handling Notice Levying Penalty Under Section 271A |
1522
| >> |
| Handling Notice Levying Penalty Under Section 271AA |
1528
| >> |
| Handling Notice Under Section 271AAB in Search Cases |
1533
| >> |
| Handling Notice Proposing Penalty Under Section 271AAC |
1543
| >> |
| Handling Notice Proposing Penalty Under Section 271AAD |
1546
| >> |
| Handling Notice Under Section 271B for Failure Regarding Tax Audit |
1548
| >> |
| Handling Notice Proposing Penalty Under Section 271BA |
1554
| >> |
| Notice Under Section 271C Before Levying Penalty for Failure Regarding TDS |
1557
| >> |
| Notice Under Section 271CA Before Levying Penalty for Failure Regarding TCS |
1563
| >> |
| Handling Notice Regarding Penalty for Violation of Section 269SS |
1566
| >> |
| Handling Notice Regarding Penalty for Violation of Section 269ST |
1581
| >> |
| Handling Notice Regarding Penalty for Violation of Section 269SU |
1584
| >> |
| Handling Notice Regarding Penalty for Violation of Section 269T |
1586
| >> |
| Handling Notice Proposing Penalty Under Sections 271FA and 271FAA |
1592
| >> |
| Handling Notice Proposing Penalty Under Section 271G |
1597
| >> |
| Handling Notice Levying Penalty for Failure to Furnish TDS/TCS Statement |
1601
| >> |
| Handling Notice Proposing Penalty for Failure to Furnish or Furnishing Inaccurate Information Under Section 195(6) [Section 271-I] |
1604
| >> |
| Handling Notice Levying Penalty Under Section 271J |
1606
| >> |
| Handling Notice Under Section 272A(1) Before Levying Penalty for Specific Failure |
1608
| >> |
| Handling Notice Under Section 272A(2) Before Levying Penalty for Various Failures |
1614
| >> |
| Handling Notice Regarding Levy of Penalty Under Section 272AA |
1622
| >> |
| Handling Notice Levying Penalty Under Section 272B |
1624
| >> |
| Handling Notice Levying Penalty Under Section 272BB |
1628
| >> |
| Prayer Under Section 273A for Waiver of Penalty |
1630
| >> |
| Application Under Section 273AA for Granting Immunity from Penalty |
1639
| >> |
| Application for Stay of Penalty Proceedings |
1641
| >> |
| E-Penalty Proceedings |
1642
| >> |
| Faceless Penalty Scheme, 2021 [Sections 274(2A), 274(2B) and 2742(C)] |
1643
| >> |
| SECTION LXI - HANDLING PROSECUTION PROCEEDINGS [SECTIONS 276A TO 278AB] |
1655
| >> |
| Handling Notice Under Section 276A Before Launching Prosecution |
1656
| >> |
| Handling Notice Under Section 276B Preceding Launching Prosecution |
1659
| >> |
| Handling Notice Under Section 276CC for Launching Prosecution |
1664
| >> |
| Handling Notice Under Section 277A for Launching Prosecution |
1668
| >> |
| Filing of Application Under Section 278AB for Granting Immunity from Prosecution |
1671
| >> |
| Guidelines for Compounding of Offences |
1673
| >> |
| Procedure for Identification and Processing of Cases for Prosecution Under Direct Tax Laws |
1692
| >> |
| SECTION LXII - NOTICES, APPLICATIONS, APPROVALS, ETC., UNDER SECTIONS 281 AND BEYOND |
1696
| >> |
| Handling Notice/Application Under Section 281 |
1697
| >> |
| Handling Notice Under Section 281B for Making Provisional Attachment |
1711
| >> |
| Furnishing of Annual Statement by Non-Resident Having Liaison Office in India |
1718
| >> |
| Furnishing of Information or Documents by an Indian Concern in Certain Cases |
1720
| >> |
| Statement Under Section 285B by Producers of Cinematographic Film |
1724
| >> |
| Furnishing of Statement of Financial Transactions |
1727
| >> |
| Furnishing of Report in Respect of International Group |
1757
| >> |
| Application for Approval to Recognised Provident Fund Under Schedule IV, Part A |
1765
| >> |
| Application for Approval to Superannuation Fund Under Schedue IV, Part B |
1770
| >> |
| Application for Approval to Gratuity Fund Under Schedule IV, Part C |
1774
| >> |
| SECTION LXIII - SPECIFIC DEEDS AND DRAFTS |
1776
| >> |
| Drafting of Will |
1777
| >> |
| Deed of Transfer from Executor of Will to Legatee |
1781
| >> |
| Release of Legacy |
1782
| >> |
| Release Deed |
1783
| >> |
| General Power of Attorney |
1784
| >> |
| CA Certificate and VISA Proceedings |
1786
| >> |
| Gift Specific Draftings |
1788
| >> |