Title : Conditions of Liability to Pay Advance Tax
State : Central
Year : 1961
..... case where the amount of such tax payable by the assessee during that ..... 2) act, 2009, with retrospective effect from ..... advance tax shall be payable during a financial year in .....
View Complete Act List Judgments citing this sectionTitle : Payment of Advance Tax by the Assessee of His Own Accord or in Pursuance of Order of Assessing Officer
State : Central
Year : 1961
..... paid any advance tax under sub-section (1) omitted by the finance act, 2002, with effect ..... percentage, specified in that section, of the advance tax on his current income, calculated in the manner ..... for analysis, see mashbras income-tax rules. .....
View Complete Act List Judgments citing this sectionTitle : Power of Chairman to Transfer Cases from One Bench to Another
State : Central
Year : 1961
on the application of the assessee or the chief commissioner or commissioner and after notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the chairman may transfer any case pending before .....
View Complete Act List Judgments citing this sectionTitle : Decision to Be by Majority
State : Central
Year : 1961
if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and .....
View Complete Act List Judgments citing this sectionTitle : Vacancies, Etc., Not to Invalidate Proceedings
State : Central
Year : 1961
no proceeding before, or pronouncement of advance ruling by, the authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the authority.
View Complete Act List Judgments citing this sectionTitle : Applicability of Advance Ruling
State : Central
Year : 1961
..... and (c) on the commissioner, and the income-tax authorities, subordinate to him, in respect ..... the advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there ..... pronounced by the authority under section 245r shall be binding only .....
View Complete Act List Judgments citing this sectionTitle : Execution for Costs Awarded by Supreme Court
State : Central
Year : 1961
the high court may, on petition made for the execution of the order of the supreme court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the high court.
View Complete Act List Judgments citing this sectionTitle : Filing of Appeal or Application for References by Income-tax Authority
State : Central
Year : 1961
..... , instructions or directions issued under sub-section (1), an income-tax authority has not filed any ..... inserted by the finance act, 2008, with retrospective effect from .....
View Complete Act List Judgments citing this sectionTitle : Rectification of Mistakes
State : Central
Year : 1961
with a view to rectifying any mistake apparent from the record, the competent authority may amend any order made by him under this chapter at any time before the time for presenting an appeal against such order has expired, either on his own motion or on .....
View Complete Act List Judgments citing this sectionTitle : Chapter Not to Apply to Transfer to Relatives
State : Central
Year : 1961
the provisions of this chapter shall not apply to or in relation to any transfer of immovable property made by a person to his relative on account of natural love and affection for a consideration which is less than its fair market value if a recital to .....
View Complete Act List Judgments citing this section