Indian Kanoon - Search engine for Indian Law

would be relevant to refer to the provisions of Section 190 , Section 199 , Section 206C and the Rule 37BA(2)(i) of Income tax Rules ... this section shall prejudice the charge of tax on such income under the provisions of sub-section (1) of section 4 ." Section 199 reads

time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C , he shall be liable ... section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub- section (3) of section 206C

erred in charging interest amounting to INR 1,39,734/- u/s 234 A of the Act without considering the fact return of income ... similar circumstances deleted the demand of interest levied u/s 201(1A) r.w.s. 206C (7) of the Act, wherein the delay was caused