Indian Law

Income Tax Act, 1961 Section 234E imposes interest for late filing of TDS/TCS returns by deductors or collectors.

Income Tax Act Section 234F imposes fees for late filing of income tax returns to encourage timely compliance.

Income Tax Act Section 234G imposes penalty for failure to furnish TDS/TCS statements on time.

Income Tax Act Section 234H imposes interest for default in payment of TDS within due dates.

Income Tax Act, 1961 Section 235 empowers the Assessing Officer to recover tax dues through attachment and sale of movable and immovable property.

Income Tax Act, 1961 Section 236 mandates TDS on payments to non-residents for foreign currency loans and deposits.

Income Tax Act, 1961 Section 237 deals with the procedure for rectification of mistakes in income tax orders and assessments.

Income Tax Act, 1961 Section 238 protects actions taken under the Act from being invalidated by other laws.

Income Tax Act, 1961 Section 239 empowers the Central Government to grant immunity from prosecution under the Act.

Income Tax Act, 1961 Section 240 empowers the Assessing Officer to issue notices for income tax assessment or reassessment.

Income Tax Act, 1961 Section 241 deals with rectification of mistakes in income tax orders, ensuring correct tax administration.

Income Tax Act Section 241A deals with the procedure for rectification of mistakes apparent from the record by the appellate tribunal.

Income Tax Act, 1961 Section 242 empowers the Assessing Officer to call for information or documents during assessment proceedings.

Income Tax Act, 1961 Section 243 deals with penalties for failure to comply with directions of income tax authorities.

Income Tax Act, 1961 Section 244 deals with refunds of excess tax paid by taxpayers.

Income Tax Act Section 244A deals with interest on refunds of excess tax paid by taxpayers.

Income Tax Act 1961 Section 244B covers interest on refunds of excess tax paid to taxpayers.

Income Tax Act Section 244C details the procedure for refund of tax deducted at source (TDS) in excess or wrongly deducted.

Income Tax Act, 1961 Section 245 deals with set-off and adjustment of refunds against outstanding tax demands.

Income Tax Act Section 245A details the procedure for adjustment of refund against outstanding tax demands.

Income Tax Act, 1961 Section 245B deals with the procedure for adjustment of refund against outstanding tax demands.

Income Tax Act 1961 Section 245BA deals with the procedure for settlement of tax arrears between the taxpayer and the Income Tax Department.

Income Tax Act, 1961 Section 245BB details the procedure for recovery of tax deducted at source (TDS) from deductors.

Income Tax Act 1961 Section 245BC deals with the procedure for refund of excess tax after adjustment of arrears or advance tax.

Income Tax Act, 1961 Section 245BD governs the procedure for refund of excess tax deducted at source (TDS).

Income Tax Act, 1961 Section 245C details the procedure for rectification of mistakes in income tax orders and assessments.

Income Tax Act, 1961 Section 245D details the procedure for adjustment of refund against outstanding tax demands.

Income Tax Act Section 245DD details the procedure for refund of excess tax paid after adjustment of demand.

Income Tax Act, 1961 Section 245E defines the procedure for set-off and carry forward of tax refunds against outstanding demands.

Income Tax Act, 1961 Section 245F governs the procedure for filing appeals against orders passed by income tax authorities.

Income Tax Act, 1961 Section 245G defines the powers and procedures of the Settlement Commission in resolving tax disputes.

Income Tax Act Section 245H details the procedure for set-off and adjustment of refunds against outstanding tax demands.

Income Tax Act Section 245HA empowers the Transfer Pricing Officer to refer cases to the Dispute Resolution Panel for effective dispute resolution.

Income Tax Act, 1961 Section 245HB governs the procedure for refund of excess tax deducted at source (TDS) to taxpayers.

Income Tax Act 1961 Section 245-I deals with the procedure for adjustment of refund against outstanding tax demands.

Income Tax Act, 1961 Section 246 defines the appellate authorities and procedures for income tax disputes.

Income Tax Act, 1961 Section 246A defines the appellate authorities and their jurisdiction for income tax appeals.

Income Tax Act, 1961 Section 247 empowers the Commissioner to grant stay of demand during appeal proceedings.

Income Tax Act, 1961 Section 248 defines 'assessee' and related terms for tax proceedings clarity.

Income Tax Act, 1961 Section 249 details the procedure for filing appeals by the Commissioner (Appeals) against orders of the Income Tax Appellate Tribunal.

Income Tax Act, 1961 Section 250 deals with appeals to the Commissioner (Appeals) against income tax orders.

Income Tax Act, 1961 Section 251 covers the procedure for rectification of mistakes in income tax orders and assessments.

Income Tax Act, 1961 Section 252 deals with appeals to the Income Tax Appellate Tribunal by the Commissioner of Income Tax.

Income Tax Act, 1961 Section 253 deals with appeals to the Appellate Tribunal in income tax matters.

Income Tax Act, 1961 Section 254 deals with the powers of the Commissioner (Appeals) in income tax appeal proceedings.

Income Tax Act, 1961 Section 255 empowers the Commissioner (Appeals) to dismiss appeals under specified conditions.

Income Tax Act, 1961 Section 256 empowers the Appellate Tribunal to rectify mistakes in its orders.

Income Tax Act, 1961 Section 257 empowers the Commissioner to call for information and documents for proper assessment.

Income Tax Act, 1961 Section 258 empowers the Central Government to transfer pending appeals between authorities for efficient tax administration.

Income Tax Act, 1961 Section 259 governs the power of the Commissioner to transfer cases for assessment or reassessment.

Income Tax Act, 1961 Section 260 empowers the Central Government to make rules for effective tax administration and compliance.

Income Tax Act, 1961 Section 260A governs appeals to the Income Tax Appellate Tribunal, ensuring proper appellate procedure.

Income Tax Act, 1961 Section 260B defines the jurisdiction of the Income Tax Appellate Tribunal for hearing appeals.

Income Tax Act, 1961 Section 260C covers appeals to the High Court against orders of the Income Tax Appellate Tribunal.

Income Tax Act, 1961 Section 261 empowers the Central Government to appoint Income Tax Settlement Commission members.

Income Tax Act, 1961 Section 262 empowers the Central Government to make rules for the Act's effective implementation.

Income Tax Act Section 263 empowers the Commissioner to revise erroneous or prejudicial income tax assessments.

Income Tax Act, 1961 Section 264 empowers the Commissioner to revise orders to rectify errors or injustice.

Income Tax Act, 1961 Section 265 deals with penalties for failure to comply with TDS provisions under the Act.

Income Tax Act, 1961 Section 266 deals with penalties for failure to comply with notices under the Act.