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Sampath Iyengar’s Law of INCOME TAX (Vol. 10 released)

 

by Revised by S. RAJARATNAM, Member (Retd.), ITAT, Advocate & Tax Management Consultant Foreword by Justice M.B. SHAH, Chairman, SIT on Black Money, Former Judge, Supreme Court of India
 
Sampath Iyengar’s Law of INCOME TAX (Vol. 10 released)
 
List Price: Rs. 2495
BharatLaws Member Price: Rs. 2245 ( 10% Discount )
Publisher: Bharat Law House Pvt. Ltd.
Edition: 12th edn., 2018
Year: 2018
ISBN: 978-93-5139-555-3
Pages: 1956
Availability: In Stock.

About Sampath Iyengar’s Law of INCOME TAX (Vol. 10 released)
 
CHAPTER XXA
Acquisition of Immovable Properties in Certain 
Cases of Transfer to Counteract Evasion of Tax
Section
269A Definitions
269AB Registration of certain transactions
269B Competent authority
269C Immovable property in respect of which proceedings for acquisition may be taken
269D Preliminary notice
269E Objections
269F Hearing of objections
269G Appeal against order for acquisition
269H Appeal to High Court
269-I Vesting of property in Central Government
269J Compensation
269K Payment or deposit of compensation
269L Assistance by Valuation Officers
269M Powers of competent authority
269N Rectification of mistakes
269-O Appearance by authorised representative or registered valuer
269P Statement to be furnished in respect of transfers of immovable property
269Q Chapter not to apply to transfers to relatives
269R Properties liable for acquisition under this Chapter not to be acquired under other laws
269RR Chapter not to apply where transfer of immovable property made after a certain date
269S Chapter not to extend to State of Jammu and Kashmir
CHAPTER XXB
Requirement as to mode of Acceptance, Payment or 
Repayment in Certain cases to Counteract Evasion of Tax
Section
269SS Mode of taking or accepting certain loans, deposits and specified sum
269ST Mode of undertaking transactions
269T Mode of repayment of certain loans or deposits
269TT Mode of repayment of Special Bearer Bonds, 1991
CHAPTER XXC
Purchase by Central Government of Immovable 
Properties in Certain Cases of Transfer
269U Commencement of Chapter
269UA Definitions
269UB Appropriate authority
269UC Restrictions on transfer of immovable property
269UD Order by appropriate authority for purchase by Central Government of immovable property
269UE Vesting of property in Central Government
269UF Consideration for purchase of immovable property by Central Government
269UG Payment or deposit of consideration
269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration
269UI Powers of the appropriate authority
269UJ Rectification of mistakes
269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property
269UM Immunity to transferor against claims of transferee for transfer
269UN Order of appropriate authority to be final and conclusive
269UO Chapter not to apply to certain transfers
269UP Chapter not to apply where transfer of immovable property effected after certain date
CHAPTER XXI
Penalties Imposable
[270 Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989] 
270A Penalty for under-reporting and misreporting of income
270AA Immunity from imposition of penalty, etc
271 Failure to furnish returns, comply with notices, concealment of income, etc.
271A Failure to keep, maintain or retain books of account, documents, etc.
271AA Penalty for failure to keep and maintain information and document, etc. in respect of certain transactions
271AAA Penalty where search has been initiated
271AAB Penalty where search has been initiated
271AAC Penalty in respect of certain income
271B Failure to get accounts audited
271BA Penalty for failure to furnish report under section 92E
271BB Failure to subscribe to the eligible issue of capital
271C Penalty for failure to deduct tax at source
271CA Penalty for failure to collect tax at source
271D Penalty for failure to comply with the provisions of section 269SS
271DA Penalty for failure to comply with provisions of section 269ST
271E Penalty for failure to comply with the provisions of section 269T
271F Penalty for failure to furnish return of income
271FA Penalty for failure to furnish statement of financial transaction orreportable account
271FAA Penalty for furnishing inaccurate statement of financial transaction orreportable account
271FAB Penalty for failure to furnish statement or information or documentby an eligible investment fund 
271FB Penalty for failure to furnish return of fringe benefits
271G Penalty for failure to furnish information or document under section 92D
271GA Penalty for failure to furnish information or document under section 285A
271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286  
271H Penalty for failure to furnish statements, etc.
271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195
271J Penalty for furnishing incorrect information in reports or certificates
[272 Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989]
272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
272AA Penalty for failure to comply with the provisions of section 133B
272B Penalty for failure to comply with the provisions of section 139A
272BB Penalty for failure to comply with the provisions of section 203A
272BBB Penalty for failure to comply with the provisions of section 206CA
273 False estimate of, or failure to pay advance tax
273A Power to reduce or waive penalty, etc., in certain cases
273AA Power of Principal Commissioner or Commissioner to grant immunity from penalty
273B Penalty not to be imposed in certain cases
274 Procedure
275 Bar of limitation for imposing penalties
CHAPTER XXII
Offences and Prosecutions
275A Contravention of order made under sub-section (3) of section 132
275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
276 Removal, concealment, transfer or delivery of property to thwart tax recovery
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
[276AA Omitted by the Finance Act, 1986, w.e.f. 1-10-1986]
276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
276B Failure to pay tax to the Credit of Central Government under Chapter XIID or XVIIB
276BB Failure to pay the tax collected at source
276C Wilful attempt to evade tax, etc.
276CC Failure to furnish returns of income
276CCC Failure to furnish return of income in search cases
276D Failure to produce accounts and documents
[276DD Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989]
[276E Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989]
277 False statement in verification, etc.
277A Falsification of books of account or document, etc.
278 Abetment of false return, etc.
278A Punishment for second and subsequent offences
278AA Punishment not to be imposed in certain cases
278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution
278B Offences by companies
278C Offences by Hindu undivided families
278D Presumption as to assets, books of account, etc., in certain cases
278E Presumption as to culpable mental state
279 Prosecution to be at the instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
279A Certain offences to be non-cognizable
279B Proof of entries in records or documents
280 Disclosure of particulars by public servants
280A Special Courts
280B Offences triable by Special Court
280C Trial of offences as summons case
280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
[CHAPTER XXIIA
Annuity Deposits
280A to Omitted by the Finance Act, 1988, w.e.f. 1-4-1988]
280X
[CHAPTER XXIIB
Tax Credit Certificates
[280Y Omitted by the Finance Act, 1990, w.e.f. 1-4-1990]
to 280ZE
CHAPTER XXIII
Miscellaneous
281 Certain transfers to be void
[281A Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5-1988]
281B Provisional attachment to protect revenue in certain cases
282 Service of notice generally
282A Authentication of notices and other documents
[282B Omitted by the Finance Act, 2011, w.e.f. 1-4-2011]
283 Service of notice when family is disrupted or firm, etc., is dissolved
284 Service of notice in the case of discontinued business
285 Submission of statement by a non-resident having liaison office
285A Furnishing of information or document by an Indian concern in certain cases
285B Submission of statements by producers of cinematograph films
285BA Obligation to furnish statement of financial transaction or reportable account 
286 Furnishing of report in respect of international group 
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.
292CC Authorisation and assessment in case of search or requisition
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 delay 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
Schedules
THE FIRST SCHEDULE
THE SECOND SCHEDULE
THE THIRD SCHEDULE
THE FOURTH SCHEDULE
THE FIFTH SCHEDULE
[THE SIXTH SCHEDULE.—Omitted by the Finance Act, 1972, w.e.f. 1-4-1973]
THE SEVENTH SCHEDULE
THE EIGHTH SCHEDULE
[THE NINTH SCHEDULE.—Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986 w.e.f. 1-4-1988]
THE TENTH SCHEDULE
THE ELEVENTH SCHEDULE
THE TWELFTH SCHEDULE
THE THIRTEENTH SCHEDULE
THE FOURTEENTH SCHEDULE
SUBJECT INDEX
SUPPLEMENT (Volumes 1 to 9)

 
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