Lawgist6Tax authorities
(1) The income-tax authorities specified in Section 116 of the Income-tax Act shall be the tax authorities for the purposes of this Act.
(2) Every such authority shall exercise the powers and perform the functions of a tax authority under this Act in respect of any person within his jurisdiction.
(3) Subject to the provisions of sub-section (4), the jurisdiction of a tax authority under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning the concurrent jurisdiction) or under any other provision of that Act.
(4) The tax authority having jurisdiction in relation to an assessee who has no income assessable to income-tax under the Income-tax Act shall be the tax authority having jurisdiction in respect of the area in which the assessee resides or carries on its business or has its principal place of business.
(5) Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any tax authority.
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- 6 Tax authorities
- 7 Change of incumbent
- 8 Powers regarding discovery and production of evidence
- 9 Proceedings before tax authorities to be judicial proceedings
- 10 Assessment
- 11 Time limit for completion of assessment and reassessment
- 12 Rectification of mistake
- 13 Notice of demand
- 14 Direct assessment or recovery not barred
- 15 Appeals to the Commissioner (Appeals)
- 16 Procedure to be followed in appeal
- 17 Powers of Commissioner (Appeals)
- 18 Appeals to Appellate Tribunal
- 19 Appeal to High Court
- 20 Case before High Court to be heard by not less than two Judges
- 21 Appeal to Supreme Court
- 22 Hearing before Supreme Court
- 23 Revision of orders prejudicial to revenue
- 24 Revision of other orders
- 25 Tax to be paid pending appeal
- 26 Execution of order for costs awarded by Supreme Court
- 27 Amendment of assessment on appeal
- 28 Exclusion of time taken for obtaining copy
- 29 Filing of appeal by tax authority
- 30 Recovery of tax dues by Assessing Officer
- 31 Recovery of tax dues by Tax Recovery Officer
- 32 Modes of recovery of tax dues
- 33 Tax Recovery Officer by whom recovery of tax dues is to be effected
- 34 Recovery of tax dues in case of a company in liquidation
- 35 Liability of manager of a company
- 36 Joint and several liability of participants
- 37 Recovery through State Government
- 38 Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
- 39 Recovery by suit or under other law not affected
- 40 Interest for default in furnishing return and payment or deferment of advance tax
