Search Results Page

Search Results

1 - 10 of 188613 (8.65 seconds)

Section 234B in The Income Tax Act, 1961 [Entire Act]

assessed tax, the assessee shall be liable to pay simple interest at the rate of ] [ Substituted by Act 32 of 2003, Section ... reduced by the interest, if any, paid under section 140-A towards the interest chargeable under this section; (ii) thereafter, interest shall be calculated
Union of India - Section Cites 0 - Cited by 7611

Section 234C in The Income Tax Act, 1961 [Entire Act]

returned income, then, the assessee shall be liable to pay simple interest at the rate of one per cent per month for a period ... returned income, then, the assessee shall be liable to pay simple interest at the rate of one per cent on the amount of the shortfall
Union of India - Section Cites 0 - Cited by 4260

Section 234A in The Income Tax Act, 1961 [Entire Act]

furnished, the assessee shall be liable to pay simple interest at the rate of [one per cent.] [ Substituted by Act 54 of 2003, Section ... interest payable under sub-section (1) shall be reduced by the interest, if any, paid under section 140-A towards the interest chargeable under this
Union of India - Section Cites 0 - Cited by 3304

Section 201 in The Income Tax Act, 1961 [Entire Act]

under this Act, he or it shall be liable to pay simple interest,— (i) at one per cent for every month or part ... deducted, the amount of the tax together with the amount of simple interest thereon referred to in sub-section (1A) shall be a charge upon
Union of India - Section Cites 0 - Cited by 2702

Section 40 in The Income Tax Act, 1961 [Entire Act]

remuneration to any partner who is a working partner, or of interest to any partner, which, in either case, is not authorised ... exceeds the amount calculated at the rate of twelve per cent simple interest per annum; or (v) any payment of remuneration to any partner
Union of India - Section Cites 0 - Cited by 1882

Section 244A in The Income Tax Act, 1961 [Entire Act]

Section 244A in The Income Tax Act, 1961 244A. [ Interest on refunds. [Inserted by Act 4 of 1988, Section ... section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely:- (a) where the refund
Union of India - Section Cites 0 - Cited by 1384

Section 234D in The Income Tax Act, 1961 [Entire Act]

Section 234D in The Income Tax Act, 1961 234D. [ Interest on excess refund. [Inserted by Act 32 of 2003, Section ... refundable on regular assessment, the assessee shall be liable to pay simple interest at the rate of ] [one-half per cent.] [ Substituted
Union of India - Section Cites 0 - Cited by 1748
1   2 3 4 5 6 7 8 9 10 Next