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Agricultural Income-tax Act, 1957 Section 20
Title: Power to Make Provisional Assessment in Advance of Regular Assessment
State: Karnataka
Year: 1957
Matched in: Title Power to Make Provisional Assessment in Advance of Regular Assessment
View Complete Act List Judgments citing this sectionEstate Duty Act, 1953 Section 57
Title: Power to make provisional assessment in advance of regular assessment
State: Central
Year: 1953
Matched in: Title Power to make provisional assessment in advance of regular assessment
View Complete Act List Judgments citing this sectionCompanies (Profits) Surtax Act, 1964 Section 07D
Title: INTEREST PAYABLE BY ASSESSEE IN CASE OF UNDER --ESTIMATE, ETC - Where, on making the regular assessment,
State: Central
Year: 1964
Matched in: Title INTEREST PAYABLE BY ASSESSEE IN CASE OF UNDER --ESTIMATE, ETC - Where, on making the regular assessment,
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Income Tax Act, 1961 Chapter XVII
Title: Collection and Recovery of Tax
State: Central
Year: 1961
Section 190 - Deduction at source and advance payment (1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such … income of the latest previous year in respect of which the assessee has been assessed by way of regular assessment or the total income returned by the assessee in any return of income furnished by him for any
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter 17
Title: CHAPTER 17 COLLECTION AND RECOVERY OF TAX
State: Central
Year: 1961
Section 190 Deduction at source and advance payment (1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such … income of the latest previous year in respect of which the assessee has been assessed by way of regular assessment or the total income returned by the assessee in any return of income furnished by him for any
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XIV
Title: Procedure for Assessment
State: Central
Year: 1961
Matched in: Title Procedure for Assessment
View Complete Act List Judgments citing this sectionFinance Act, 1981 Chapter III
Title: Direct Taxes
State: Central
Year: 1981
surtax payable under section 7A;'; (b) after clause (7), the following clause shall be inserted, namely :- '(7A) "regular assessment" means an assessment made under section 6;'. Section 36 - Insertion Of New Section 7a To 7d In … amount of the latest previous year in respect of which the assessee has been assessed by way of regular assessment shall first be ascertained; (b) in a case where the chargeable amount of the latest previous year [being
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter 14
Title: CHAPTER 14 PROCEDURE FOR ASSESSMENT
State: Central
Year: 1961
Matched in: Title CHAPTER 14 PROCEDURE FOR ASSESSMENT
View Complete Act List Judgments citing this sectionBengal Agricultural Income Tax Act, 1944 Chapter 5
Title: CHAPTER 5 Machinery of assessment
State: West Bengal
Year: 1944
Matched in: Title CHAPTER 5 Machinery of assessment
View Complete Act List Judgments citing this sectionFinance Act, 1995 Chapter III
Title: Direct Taxes
State: Central
Year: 1995
irrespective of the previous year or years to which such income relates and irrespective of the fact whether regular assessment for any one or more of the relevant assessment years is pending or not. (3) Where the assessee … provisions of section 132B shall apply subject to such modifications as may be necessary and the references to "regular assessment" or "reassessment" in section 132B shall be construed as references to "block assessment". 158BD. Undisclosed Income Of Any
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