Act Info:Preamble 1 - KARNATAKA AGRICULTURAL INCOME-TAX ACT, 1957
Chapter 1
Section 1 - Short title, extent and commencement
Section 2 - Definitions
Chapter 2
Section 3 - Charge of Agricultural Income-Tax
Section 4 - Application of the Act
Section 5 - Computation of agricultural Income
Section 5A - Exemption in respect of insurance premia, contribution to provident fund etc,.
Section 5B - [Omitted]
Section 6 - Assessment of income derived from lands partly within the State and party without
Section 7 - Method of accounting
Section 7A - Accounts to be maintained by certain assessees
Section 8 - Assessment of agricultural income in regard to tea, coffee and rubber
Section 9 - Assessment of a Hindu undivided Family
Section 10 - Liability of Court of Wards, Administrator-General, etc.
Section 11 - Income from settlement, disposition etc.
Section 12 - Exemption from assessment of income-tax
Section 12A - Power of State Government to reduce, excempt or remit tax
Section 13 - [Omitted]
Section 14 - Non-residents
Section 15 - Carrying forward of loss
Section 16 - Certificate in respect of payment of tax by companies
Chapter 3
Section 17 - Income-Tax Authotities
Section 17A - Powers of Comissioner to transfer cases
Chapter 4
Section 18 - Return of Income
Section 19 - Assessment of income
Section 19A - [Omitted]
Section 19B - [Omitted]
Section 19C - [Omitted]
Section 19D - Time limit for completion of assessmants and re-assessments
Section 20 - Power to make provisional assessment in advance of regular assessment
Section 21 - Cancellation of assessment in certain cases
Section 22 - Penalty for concealment of income
Section 23 - Power to assess individual members of certain associations
Section 24 - Tax of deceased person payable by representative
Section 25 - Effect of transfer of land
Section 26 - Assessment in case of discontinued company, firm or association or dissolved firm
Section 27 - Liability in case of discontinued firm or association
Section 28 - Change in constitution of a firm and succession to business
Section 29 - [Omitted]
Section 29A - [Omitted]
Section 29B - [Omitted]
Section 30 - Assessment after partition of a Hindu undivided family
Section 31 - Notice of demand
Section 32 - Appeal against assessment
Section 32A - Revisional powers of Joint Commissioner
Section 33 - Appeal against order of refusal to refund
Section 34 - Appeal to Appellate Tribunal
Section 35 - Revision by Additional Commissioner of orders prejudical to revenue
Section 35A - Revision by Commissioner of orders pre-judicial to revenue
Section 36 - Income escaping assessment
Section 37 - Rectification of mistakes
Section 38 - Power to take evidence on oath, etc.
Section 39 - Power to call for information
Section 40 - Assessee not to recover rent in excess of that mentioned in rents-roll, etc.
Chapter 5
Section 41 - Tax when payable
Section 41A - Payment of interest
Section 42 - Mode and time of recovery
Section 43 - Right, title and interest in property sold for arrears of tax in certain cases
Section 43A - Recovery of tax from certain other persons
Section 44 - Recovery of penalties
Chapter 6
Section 45 - Refunds
Section 45A - Power to withhold refund in certain cases
Section 46 - Refunds admissible under the Rules
Section 47 - Power to set off amount of refund against tax remaining payable
Section 48 - Power of representative of deceased person or perons disabled to make claim on his behalf
Section 49 - Limtation of claims for refund
Chapter 7
Section 50 - False statements in declaration
Section 51 - Failure to furnish return or to supply information
Section 52 - Prosecution to be at the instance of the Joint Commissioner
Section 53 - Disclosure of information respecting assessees
Chapter 7A - super tax [Omitted]
Chapter 8
Section 54 - Place of assessment
Section 55 - Revision by High Court
Section 56 - Petitions and applications to be heard by the Bench of the High Court
Section 57 - Appearance by authorised representative
Section 58 - Receipt to be given
Section 59 - Indemnity
Section 60 - Manner of service of notices
Section 61 - Power to grant extension of time for returns, etc.
Section 62 - Power to inspect registers of members of comnpany, etc.
Section 62A - Offences by companies
Section 63 - Power to make rules
Section 64 - Bar of suits in Civil Courts
Section 65 - Computation of period of limitation
Section 66 - Composition of Agricultural Income Tax
Section 67 - [Omitted]
Section 68 - Amendment of Madras Act XIX of 1954
Section 69 - Repeal and Savings
Section 70 - Power to remove difficulties
Schedule 1 - SCHEDULE
Schedule 2 - SCHEDULE-A