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Section 201 - 240 of Income-Tax Act, 1961

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HomeBrud.gifIndian LawBrud.gifActsBrud.gifIncome-Tax Act, 1961Brud.gifSection 201 - 240 of Income-Tax Act, 1961

This Section is in regard to the Income-Tax Act, 1961. Please click on a link below to access the respective section.

  • Section 200A: Processing of statements of tax deducted at source
  • Section 201: Consequences of failure to deduct or pay
  • Section 202: Deduction only one mode of recovery
  • Section 203: Certificate for tax deducted

203A - Tax deduction and collection account number
203AA - Furnishing of statement of tax deducted
204 - Meaning of "person responsible for paying"
205 - Bar against direct demand on assessee
206 - Persons deducting tax to furnish prescribed returns
206A - Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
206AA - Requirement to furnish Permanent Account Number
206B - [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.E.F. 1-10-1996]
206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
206CA - Tax collection account number
207 - Liability for payment of advance tax
208 - Conditions of liability to pay advance tax
209 - Computation of advance tax
209A - [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
211 - Instalments of advance tax and due dates
212 - [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
213 - [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
214 - Interest payable by Government
215 - Interest payable by assessee
216 - Interest payable by assessee in case of underestimate, etc.
217 - Interest payable by assessee when no estimate made
218 - When assessee deemed to be in default
219 - Credit for advance tax

  • Section 220: When tax payable and when assessee deemed in default
  • Section 221: Penalty payable when tax in default
  • Section 222: Certificate to Tax Recovery Officer
  • Section 223: Tax Recovery Officer by whom recovery is to be effected
  • Section 224: Validity of certificate and cancellation or amendment thereof
  • Section 225: Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
  • Section 226: Other modes of recovery
  • Section 227: Recovery through State Government

228 - [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]
228A - Recovery of tax in pursuance of agreements with foreign countries
229 - Recovery of penalties, fine, interest and other sums
230 - Tax clearance certificate
230A - [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
231 - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
232 - Recovery by suit or under other law not affected
233 - [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]

  • Section 234: [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
  • Section 234A: Interest for defaults in furnishing return of income
  • Section 234B: Interest for defaults in payment of advance tax]]
  • Section 234C: Interest for deferment of advance tax
  • Section 234D: Interest on excess refund]]
  • 235 - [OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972]

236 - Relief to company in respect of dividend paid out of past taxed profits
236A - Relief to certain charitable institutions or funds in respect of certain dividends
237 - Refunds
238 - Person entitled to claim refund in certain special cases
239 - Form of claim for refund and limitation
240 - Refund on appeal, etc.

Sections of the Indian Income Tax Act, 1961