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Divisions
22
1
Preliminary
2
Determination of Income
5
Registration of Firms
6
Deduction of Tax At Source
6A
Collection of Tax At Source
7BA
Special Provisions Relating to Tax On Distributed Income of Domestic Company For Buy-Back of Shares
7B
Special Provisions For Payment of Tax By Companies and Certain Persons Other Than A Company
7C
Fringe Benefit Tax
8
Refunds
9
Tax Clearance Certificates
9A
Settlement of Cases
9B
Advance Rulings
9C
Mutual Agreement Procedure
10
Appeals
10A
Annuity Deposits
10B
Acquisition of Immovable Properties Under Chapter Xxa
10C
Purchase of Immovable Properties Under Chapter Xxc
11
Authorised Representatives
12
Recognised Provident Funds
13
Approved Superannuation Funds
14
Gratuity Funds
15
Miscellaneous
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Income-tax Rules
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Part 10
Part 10
Appeals
5 rules (45–48)
45
Form of appeal to Commissioner (Appeals)
46
Mode of service
46A
Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals)
47
Form of appeal and memorandum of cross-objections to Appellate Tribunal
48
Form of application for reference to High Court
Part 9C
Mutual Agreement Procedure
Part 10A
Annuity Deposits
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