LawgistThe Hotel-Receipts Tax Act
25Income-tax papers to be available for the purposes of this Act
(1) Notwithstanding anything contained in the Income-tax Act, all information contained in any statement or return made or furnished under the provisions of that Act or obtained or collected for the purposes of that Act may be used for the purposes of this Act.
(2) All information contained in any statement or return made on furnished under the provisions of this Act or obtained or collected for the purposes of this Act may be used for the purposes of the Incometax Act.
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All sections
- 1 Short title and extent
- 2 Definitions
- 3 Application of the Act
- 4 Tax authorities
- 5 Charge of tax
- 6 Scope of chargeable receipts
- 7 Computation of chargeable receipts
- 8 Return of chargeable receipts
- 9 Self-assessment
- 10 Assessment
- 11 Best judgment assessment
- 12 Re-opening of assessment at the instance of the assessee
- 13 Receipts escaping assessment
- 14 Advance payment of hotel receipts tax
- 15 Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
- 16 Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
- 17 Opportunity of being heard
- 18 Appeals to the Commissioner (Appeals)
- 19 Appeals to Appellate Tribunal
- 20 Rectification of mistakes
- 21 Hotel-receipts tax deductible in computing total income under Income-tax Act
- 22 Revision of order prejudicial to revenue
- 23 Revision of orders by Commissioner
- 24 Application of provisions of Income-tax Act
- 25 Income-tax papers to be available for the purposes of this Act
- 26 Wilful attempt to evade tax, etc
- 27 Failure to furnish returns of chargeable receipts
- 28 Failure to produce accounts and documents
- 29 False statement in verification, etc
- 30 Abetment of false return, etc
- 31 Punishment for second and subsequent offences
- 32 Certain offences to be non-cognizable
- 33 Institution of proceedings and composition of offences
- 34 Power to make rules
- 35 Power to exempt
- 36 Power to remove difficulties
- 37 [Repealed]
