Section I -- Authorised Representatives, Time Limits and Basic Considerations Regarding Notices |
1
| >> |
Authorised Representative |
2
| >> |
Important Amendments by Finance Act, 2021 |
3
| >> |
Time Limits |
33
| >> |
Extended Time Limits |
42
| >> |
Supreme Court Decision on Limitation |
51
| >> |
Applications/Reports to be Filed Under Income Tax Law |
53
| >> |
Section II -- Faceless Proceedings Under Income Tax Act |
66
| >> |
Faceless Assessment Scheme, 2019 |
67
| >> |
Faceless Assessment, 2020 |
82
| >> |
Faceless Appeal Scheme, 2020 -- Procedure and Issues |
83
| >> |
Section V -- Deemed Accrual/Arisal of Income |
85
| >> |
Handling Notice Regarding Deemed Accrual/Arisal of Income |
86
| >> |
Procedure to Get Away With Retro Tax |
98
| >> |
Furnishing of Statement by Investment Fund |
101
| >> |
Availing Exemption for LTC Cash Scheme [Section 10(5)] |
105
| >> |
Section VI -- Claiming of Exemption |
108
| >> |
New Rules Regarding Approval to Fund or Trust or Institution or University, etc. |
109
| >> |
Section VII -- Charitable Trusts/ Institutions |
118
| >> |
New Provisions As to Registration and Compulsory Re-regist. of Charitable Trusts |
119
| >> |
Section X -- Salary Income and Income from House Property [Sections 17 and 23] |
133
| >> |
Issuance of Form No. 16 by Employer |
134
| >> |
Determination of Annual Accretion for Purpose of Section 17(2)(viia) |
135
| >> |
Section XII -- Depreciation |
137
| >> |
Procedure to Make Adjustments Related to Goodwill |
138
| >> |
Section XIII -- Business Deductions [Sections 33AB, 33ABA, 35, 35AC, 35CCA, 35D, 36 and 37(1)] |
148
| >> |
Intimation By Research Associations/University, etc. |
149
| >> |
Deduction under Section 35 to be Based on Certificate |
154
| >> |
Online Application for Approval under Section 35(1)(ii)/(iia)/(iii) |
156
| >> |
Delayed Remittance of Employees Share in PF/ESI by Employer -- Tax Treatment |
158
| >> |
Section XVI -- Tax Audit under Section 44AB |
173
| >> |
Requirements as to Tax Audit under Section 44AB |
174
| >> |
Tax Audit (Procedural Amendments) |
190
| >> |
Section XVII -- Capital Gains [Sections 2(14), 2(42A), 2(47), 45 to 50C] |
200
| >> |
Handling Notice under Section 45(4) |
201
| >> |
New Rules for Taxation in Case of Re-constitution/Dissolution of Specified Entity |
202
| >> |
Handling Notice Denying Claim for Transaction not Being Regarded as Transfer under section 47 |
222
| >> |
Slump Sale |
225
| >> |
Section XIX -- Income from Other Sources [Sections 56 and 59] |
239
| >> |
Handling Notice under Section 56(2)(x) |
240
| >> |
Section XXII -- Losses [Sections 70 to 80] |
246
| >> |
Handling Notice under Section 72A for Withdrawing Benefits Granted |
247
| >> |
Handling Notice under Section 79 |
257
| >> |
Section XXIV -- Authorised Representatives, Time Limits and Basic Considerations Regarding Notices |
259
| >> |
All Institution or Fund Approved for Purposes of Section 80G(2)(a)(iv) |
260
| >> |
Trust or Institution Approved for Purposes of Section 80G |
266
| >> |
Filling Up Form No. 10A/10AB/10BD |
268
| >> |
FAQs on Form No. 10A |
284
| >> |
Section XXVII -- Co-operative Society |
288
| >> |
Handling Notice to Co-operative Society in Relation to Deduction under Sec. 80P |
289
| >> |
Section XXIX -- Transfer Pricing and Tax Avoidance Provisions [Sections 92C to 94] |
301
| >> |
Notice under Section 92CA by TPO Before Fixing ALP |
302
| >> |
Furnishing of Information and Documents by Constituent Entity |
303
| >> |
Furnishing of Report in Respect of International Group |
304
| >> |
Opting for New Taxation Regime by Individual/HUF |
305
| >> |
Option for New Taxation Regime for Resident Co-operative Societies [Section 115BAD] |
308
| >> |
Section XXX -- Corporate Taxation [Sections 115BAA, 115BAB, 115JAA, 115JB, 115P, 115Q, 115-S, 115T & 115VP] |
310
| >> |
Handling Notice under Section 115JB for Making Enquiry and for Furnishing Certificate as per Section 115JB(4) |
311
| >> |
Proving That Income Surrendered in Survey is Business Income |
314
| >> |
Procedure for Faceless Inquiry |
326
| >> |
Filing Return of Income |
330
| >> |
Handling Notice under Section 139(9) Pointing Out Defects in Return |
339
| >> |
Application for Allotment of PAN under Section 139A |
340
| >> |
Handling Notice Under Section 142(1) |
342
| >> |
Handling Notice under Section 143(2)(ii) as to Scrutiny Assessment |
343
| >> |
Judicial Opinion on Validity of Notices Issued under Old Section 148 after 31-3-2021 |
344
| >> |
Re-assessment Revamped |
362
| >> |
Notice under Section 143(2) While Making Assessment under Section 153A |
374
| >> |
Handling Notice under Section 153C on Basis of Search on Other Assessee |
378
| >> |
Furnishing TDS Related Obligations |
379
| >> |
Procedure to be Followed by Senior Citizens Claiming Benefit of Section 194P |
380
| >> |
Tax Deduction by Buyer of Goods in Certain Cases [Section 194Q] |
383
| >> |
Application for Obtaining Certificate under section 195(2) and under section 195(7) |
403
| >> |
Downloading and Issuance of TDS Certificate |
406
| >> |
Filing of Statement of TDS |
406
| >> |
Annual Statement of Tax Deducted or Collected |
409
| >> |
Handling Notice under Section 201 in Case of Failure to Deduct or Pay Tax |
411
| >> |
Higher Rate of Tax Deduction/ Collection in Case of Non-filers of Return |
412
| >> |
Notice and Applications under Section 245BC for Transfer of Case from One Bench to Another |
424
| >> |
Application under Section 245C for Settlement of Cases |
424
| >> |
Settlement Commission Abolished |
425
| >> |
Establishment of Dispute Resolution Committee |
438
| >> |
Procedure for Settlement before Interim Settlement Board |
442
| >> |
Advance Rulings Rejigged |
446
| >> |
Faceless Appeal Before Tribunal |
455
| >> |
Handling Notice Proposing Penalty under Section 271AAD |
456
| >> |
Furnishing of Statement of Financial Transactions |
457
| >> |
Annual Information Statement -- Law and Procedure |
463
| >> |