Section - 127, Income-tax Act, 1961 Power to transfer cases. 127. (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his…...
Jurisdiction of income-tax authorities. Section – 120, Income-tax Act, 1961
Section - 120, Income-tax Act, 1961 B.—Jurisdiction Jurisdiction of income-tax authorities. 120. (1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance with such directions as the Board…...
Instructions to subordinate authorities. Section – 119, Income-tax Act, 1961
Section - 119, Income-tax Act, 1961 Instructions to subordinate authorities. 119. (1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall…...
Control of income-tax authorities. Section – 118, Income-tax Act, 1961
Control of income-tax authorities. 118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification...
Appointment of income-tax authorities. Section – 117, Income-tax Act, 1961
Section - 117, Income-tax Act, 1961 Appointment of income-tax authorities. 117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the Central Government regulating the conditions of service of persons in public…...
Income-tax authorities. Section – 116, Income-tax Act, 1961
Section - 116, Income-tax Act, 1961 CHAPTER XIII INCOME-TAX AUTHORITIES A.—Appointment and control Income-tax authorities. 116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :— (a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), (aa) Principal Directors General…...
Tax on income of new manufacturing domestic companies. Section – 115BAB, Income-tax Act, 1961
Section - 115BAB, Income-tax Act, 1961 Tax on income of new manufacturing domestic companies. 115BAB. (1) Notwithstanding anything contained in this Act but subject to the provisions of this Chapter, other than those mentioned under section 115BA and section 115BAA , the income-tax payable in respect of the total income of a person, being a domestic company, for any previous…...
55b[Tax on income of certain domestic companies. Section – 115BAA, Income-tax Act, 1961
Section - 115BAA, Income-tax Act, 1961 [Tax on income of certain domestic companies. 115BAA. (1) Notwithstanding anything contained in this Act but subject to the provisions of this Chapter, other than those mentioned under section 115BA and section 115BAB, the income-tax payable in respect of the total income of a person, being a domestic company, for any previous year…...
Tax on income of certain manufacturing domestic companies. Section – 115BA, Income-tax Act, 1961
Section - 115BA, Income-tax Act, 1961 Tax on income of certain manufacturing domestic companies. 115BA. (1) Notwithstanding anything contained in this Act but subject to the other provisions of this Chapter, other than those mentioned under section 115BAA and section 115BAB, the income-tax payable in respect of the total income of a person, being a domestic company, for any…...