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Section 281 to end of Income-Tax Act, 1961

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

281 - Certain transfers to be void
281B - Provisional attachment to protect revenue in certain cases
282 - Service of notice generally
282A - Authentication of notices and other documents
282B - Allotment of Document Identification Number
283 - Service of notice when family is disrupted or firm, etc., is dissolved
284 - Service of notice in the case of discontinued business
285 - [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987]
285A - [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]
285B - Submission of statements by producers of cinematograph films
285BA - Obligation to furnish annual information return
286 - [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987]
287 - Publication of information respecting assessees in certain cases
287A - Appearance by registered valuer in certain matters
288 - Appearance by authorised representative
288A - Rounding off of income
288B - Rounding off amount payable and refund due
289 - Receipt to be given
290 - Indemnity
291 - Power to tender immunity from prosecution
292 - Cognizance of offences
292A - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
292B - Return of income, etc., not to be invalid on certain grounds
292BB - Notice deemed to be valid in certain circumstances
292C - Presumption as to assets, books of account, etc.
293 - Bar of suits in civil courts
293A - Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
293B - Power of Central Government or Board to condone delays in obtaining approval
293C - Power to withdraw approval
294 - Act to have effect pending legislative provision for charge of tax
294A - Power to make exemption, etc., in relation to certain Union territories
295 - Power to make rules
296 - Rules and certain notifications to be placed before Parliament
297 - Repeals and savings
298 - Power to remove difficulties

Sections of the Indian Income Tax Act, 1961