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Direct Taxes

Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapter III = TAX MANAGEMENT Chapters List This

TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter: III
TAX MANAGEMENT
Section 6	:	Tax Authorities.
Section 7	:	Change of incumbent.
Section 8	:	Powers regarding discovery and production of evidence.
Section 9	:	Proceedings before tax authorities to be judicial proceedings.
Section 10	:	Assessment.
Section 11	:	Time limit for completion of assessment and reassessment.
Section 12	:	Rectification of mistake.
Section 13	:	Notice of demand.
Section 14	:	Direct assessment or recovery not barred.
Section 15	:	Appeals to the Commissioner (Appeals).
Section 16	:	Procedure to be followed in appeal.
Section 17	:	Powers of Commissioner (Appeals).
Section 18	:	Appeals to Appellate Tribunal.
Section 19	:	Appeal to High Court.
Section 20	:	Case before High Court to be heard by not less than two Judges.
Section 21	:	Appeal to Supreme Court.
Section 22	:	Hearing before Supreme Court.
Section 23	:	Revision of orders prejudicial to revenue.
Section 24	:	Revision of other orders.
Section 25	:	Tax to be paid pending appeal.
Section 26	:	Execution of order for costs awarded by Supreme Court.
Section 27	:	Amendment of assessment on appeal.
Section 28	:	Exclusion of time taken for obtaining copy.
Section 29	:	Filing of appeal by tax authority.
Section 30	:	Recovery of tax dues by Assessing Officer.
Section 31	:	Recovery of tax dues by Tax Recovery Officer.
Section 32	:	Modes of recovery of tax dues.
Section 33	:	Tax Recovery Officer by whom recovery of tax dues is to be effected.
Section 34	:	Recovery of tax dues in case of a company in liquidation.
Section 35	:	Liability of manager of a company.
Section 36	:	Joint and several liability of participants.
Section 37	:	Recovery through State Government.
Section 38	:	Recovery of tax dues in pursuance of agreements with foreign countries or specified territory.
Section 39	:	Recovery by suit or under other law not affected.
Section 40	:	Interest for default in furnishing return and payment or deferment of advance tax.

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