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Interest Tax Act, 1974 Section 12

Title : Interest for Default in Furnishing Return of Chargeable Interest

State : Central

Year : 1974

..... such re-assessment exceeds the interest-tax on chargeable interest on the basis of ..... the amount by which the interest-tax on the chargeable interest as determined on the ..... the interest payable under section 9 interest-tax on the chargeable interest declared .....

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Interest Tax Act, 1974 Section 12A

Title : Interest for Default in Payment of Interest-tax in Advance

State : Central

Year : 1974

..... in any other case, interest-tax on chargeable interest as determined under sub-section ..... under section 9 or otherwise,-- (i) interest shall be calculated in accordance with the ..... in a case where the interest is reduced, the excess interest paid, if any, shall .....

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Interest Tax Act, 1974 Section 6

Title : Computation of Chargeable Interest

State : Central

Year : 1974

..... the total amount of interest (other than interest on loans and ..... in computing the chargeable interest of a previous year, the amount of interest which accrues or arises ..... sub-section (2), in computing the chargeable interest of a previous year, there shall .....

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Interest Tax Act, 1974 Section 11

Title : Advance Payment of Interest-tax

State : Central

Year : 1974

..... march the whole amount of such interest-tax payable in advance as reduced by the ..... than fifty per cent, of such interest-tax payable in advance, as reduced by the ..... financial year in respect of the chargeable interest for the assessment year immediately .....

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Interest Tax Act, 1974 Section 12B

Title : Interest for Deferment of Interest-tax Payable in Advance

State : Central

Year : 1974

..... due on the returned chargeable interest or the amount of such interest-tax paid on or before ..... paid by the assessee on his chargeable interest on or before the 15th day of ..... the assessee who is liable to pay interest-tax in advance under section 11 has .....

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Interest Tax Act, 1974 Complete Act

Title : Interest Tax Act, 1974

State : Central

Year : 1974

..... default in payment of interest-tax in advance section12b - interest for deferment of interest- ..... payment of interest-tax section12 - interest for default in furnishing return of chargeable interest section12a - interest for .....

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Interest Tax Act, 1974 Section 5

Title : Scope of Chargeable Interest

State : Central

Year : 1974

..... shall be the total amount of interest (other than interest on loans and advances made ..... previous year: provided that any interest in relation to categories of bad or doubtful ..... provisions of this act, the chargeable interest of any previous year of a credit .....

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Interest Tax Act, 1974 Section 13

Title : Penalty for Concealment of Chargeable Interest

State : Central

Year : 1974

..... concealment of particulars of his chargeable interest or the furnishing of inaccurate particulars ..... exceed three times, the amount of interest-tax sought to be evaded by ..... concealed the particulars of chargeable interest or has furnished inaccurate particulars .....

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Interest Tax Act, 1974 Section 10

Title : Interest Escaping Assessment

State : Central

Year : 1974

..... to assess or re-assess the amount chargeable to interest-tax, and the provisions of this ..... possession, reason to believe that chargeable interest assessable for any assessment year ..... for any assessment year, chargeable interest for that year has escaped .....

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Interest Tax Act, 1974 Section 7

Title : Return of Chargeable Interest

State : Central

Year : 1974

..... the notice a return of the chargeable interest of the credit institution of the previous ..... shall furnish a return of the chargeable interest of the credit institution of the previous ..... section 7 - return of chargeable interest 1[(1) in the case of every credit .....

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