Title : Assessment
State : Central
Year : 1974
..... , assess the chargeable interest and the amount of the interest-tax payable on the ..... the aassessment of the total chargeable interest to the best of his judgment and .....
View Complete Act List Judgments citing this sectionTitle : Power of Credit Institutions to Vary Certain Agreements
State : Central
Year : 1974
..... the agreement, so as to increase the rate of interest stipulated therein to the extent to which ..... such institution is liable to pay the interest-tax under this act in relation ..... to the amount of interest on the term loan which is due .....
View Complete Act List Judgments citing this sectionTitle : Power to Exempt
State : Central
Year : 1974
..... or expedient so to do either in the public interest or having regard to the peculiar circumstances ..... any class of credit institutions or any interest on any category of loans or advances ..... ] from the levy of interest-tax: provided that no such .....
View Complete Act List Judgments citing this sectionTitle : Institution of Proceedings and Composition of Offences
State : Central
Year : 1974
..... such instructions or directions to the aforesaid interest-tax authorities as he may deem fit ..... previous approval of the board) to other interest-tax authorities for the proper .....
View Complete Act List Judgments citing this sectionTitle : Short Title and Extent
State : Central
Year : 1974
(1) this act may be called the interest tax act, 1974. (2) it extends to the whole of india.
View Complete Act List Judgments citing this sectionTitle : Appeals to the Appellate Assistant Commissioner
State : Central
Year : 1974
..... (1) any person objecting to the amount of interest-tax for which he is assessed by the1 .....
View Complete Act List Judgments citing this sectionTitle : Application of Provisions of Income-tax Act
State : Central
Year : 1974
..... provisions and the rules referred to interest-tax instead of to income-tax:-- 1[2(44), 129 .....
View Complete Act List Judgments citing this sectionTitle : Abetment of False Returns, Etc
State : Central
Year : 1974
..... or a statement or declaration relating to any chargeable interest which is false and which he either .....
View Complete Act List Judgments citing this sectionTitle : Power to Make Rules
State : Central
Year : 1974
..... for interest-tax rules, 1974, see gaz. .....
View Complete Act List Judgments citing this sectionTitle : Opportunity of Being Heard
State : Central
Year : 1974
no order imposing a penalty under section 12 or section 13 shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.
View Complete Act List Judgments citing this section