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Director General of Income- tax or, as the case may be, a Director of Income- tax, under sub- section ... clause referred to as
1. Substituted by the Direct Tax Laws (Amendment
Central Government Act
Central Government by the employer (which tax, in the case of an employer, being a company, may be paid notwithstanding ... employer to the Central Government which tax in the case of an employer being a company may be paid notwithstanding
Central Government Act
section 2 of the Income- tax Act, not being a case to which Sub- Paragraph 11 of this Paragraph ... case of a company,- Rates of income- tax I. In the case of a domestic company 40 per cent
Central Government Act
reduced accordingly, and,-
(i) in a case where the additional income- tax is increased, the Assessing Officer shall serve ... demand under section 156;
(ii) in a case where the additional income- tax is reduced, the excess amount paid
Central Government Act
seventy- five per cent, as the case may be, of the tax due on the returned income;
(ii) the advance ... case may be,
CHAP RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES CHAPTER XVIII RELIEF RESPECTING TAX ON DIVIDENDS
Central Government Act
association or body, as the case may be.
(3) 7[ Omitted by the Direct Tax Laws (Amendment ... such excess profits tax or business profits tax, as the case may be. Explanation.- For the purposes of this
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section," total income" means- (a) in a case where the advance tax is paid by the assessee in accordance with ... such statement or order; (b) in a case where the advance tax is paid in accordance with an estimate (including
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Income-tax-Transfer of cases-Discretion vested in the Com-
missioner or the Board,if discriminatory and violative of
fundamental ... Board of
Revenue made an order -transferring their cases to the
Income.tax Officer, Central Circle XI, Calcutta. On January
Supreme Court of India
Board may similarly transfer any case from- (i) any Income- tax Officer or Income- tax Officers, or (ii) any Income ... more Income- tax Officers, the Income- tax Officers to whom the case is so transferred shall have concurrent jurisdiction over
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rates for the purposes of computing advance tax in the case of every Hindu undivided family which has at least ... exceeds the maximum amount not chargeable to income- tax in his case, then, the 1[ Assessing] Officer shall, for making
Central Government Act
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