| Section I -- Authorised Representatives, Time Limits and Basic Considerations Regarding Notices |
1
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| Authorised Representative |
2
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| Important Amendments by Finance Act, 2021 |
3
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| Time Limits |
33
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| Extended Time Limits |
42
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| Supreme Court Decision on Limitation |
51
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| Applications/Reports to be Filed Under Income Tax Law |
53
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| Section II -- Faceless Proceedings Under Income Tax Act |
66
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| Faceless Assessment Scheme, 2019 |
67
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| Faceless Assessment, 2020 |
82
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| Faceless Appeal Scheme, 2020 -- Procedure and Issues |
83
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| Section V -- Deemed Accrual/Arisal of Income |
85
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| Handling Notice Regarding Deemed Accrual/Arisal of Income |
86
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| Procedure to Get Away With Retro Tax |
98
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| Furnishing of Statement by Investment Fund |
101
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| Availing Exemption for LTC Cash Scheme [Section 10(5)] |
105
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| Section VI -- Claiming of Exemption |
108
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| New Rules Regarding Approval to Fund or Trust or Institution or University, etc. |
109
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| Section VII -- Charitable Trusts/ Institutions |
118
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| New Provisions As to Registration and Compulsory Re-regist. of Charitable Trusts |
119
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| Section X -- Salary Income and Income from House Property [Sections 17 and 23] |
133
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| Issuance of Form No. 16 by Employer |
134
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| Determination of Annual Accretion for Purpose of Section 17(2)(viia) |
135
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| Section XII -- Depreciation |
137
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| Procedure to Make Adjustments Related to Goodwill |
138
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| Section XIII -- Business Deductions [Sections 33AB, 33ABA, 35, 35AC, 35CCA, 35D, 36 and 37(1)] |
148
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| Intimation By Research Associations/University, etc. |
149
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| Deduction under Section 35 to be Based on Certificate |
154
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| Online Application for Approval under Section 35(1)(ii)/(iia)/(iii) |
156
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| Delayed Remittance of Employees Share in PF/ESI by Employer -- Tax Treatment |
158
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| Section XVI -- Tax Audit under Section 44AB |
173
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| Requirements as to Tax Audit under Section 44AB |
174
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| Tax Audit (Procedural Amendments) |
190
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| Section XVII -- Capital Gains [Sections 2(14), 2(42A), 2(47), 45 to 50C] |
200
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| Handling Notice under Section 45(4) |
201
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| New Rules for Taxation in Case of Re-constitution/Dissolution of Specified Entity |
202
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| Handling Notice Denying Claim for Transaction not Being Regarded as Transfer under section 47 |
222
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| Slump Sale |
225
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| Section XIX -- Income from Other Sources [Sections 56 and 59] |
239
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| Handling Notice under Section 56(2)(x) |
240
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| Section XXII -- Losses [Sections 70 to 80] |
246
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| Handling Notice under Section 72A for Withdrawing Benefits Granted |
247
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| Handling Notice under Section 79 |
257
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| Section XXIV -- Authorised Representatives, Time Limits and Basic Considerations Regarding Notices |
259
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| All Institution or Fund Approved for Purposes of Section 80G(2)(a)(iv) |
260
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| Trust or Institution Approved for Purposes of Section 80G |
266
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| Filling Up Form No. 10A/10AB/10BD |
268
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| FAQs on Form No. 10A |
284
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| Section XXVII -- Co-operative Society |
288
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| Handling Notice to Co-operative Society in Relation to Deduction under Sec. 80P |
289
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| Section XXIX -- Transfer Pricing and Tax Avoidance Provisions [Sections 92C to 94] |
301
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| Notice under Section 92CA by TPO Before Fixing ALP |
302
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| Furnishing of Information and Documents by Constituent Entity |
303
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| Furnishing of Report in Respect of International Group |
304
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| Opting for New Taxation Regime by Individual/HUF |
305
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| Option for New Taxation Regime for Resident Co-operative Societies [Section 115BAD] |
308
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| Section XXX -- Corporate Taxation [Sections 115BAA, 115BAB, 115JAA, 115JB, 115P, 115Q, 115-S, 115T & 115VP] |
310
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| Handling Notice under Section 115JB for Making Enquiry and for Furnishing Certificate as per Section 115JB(4) |
311
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| Proving That Income Surrendered in Survey is Business Income |
314
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| Procedure for Faceless Inquiry |
326
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| Filing Return of Income |
330
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| Handling Notice under Section 139(9) Pointing Out Defects in Return |
339
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| Application for Allotment of PAN under Section 139A |
340
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| Handling Notice Under Section 142(1) |
342
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| Handling Notice under Section 143(2)(ii) as to Scrutiny Assessment |
343
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| Judicial Opinion on Validity of Notices Issued under Old Section 148 after 31-3-2021 |
344
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| Re-assessment Revamped |
362
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| Notice under Section 143(2) While Making Assessment under Section 153A |
374
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| Handling Notice under Section 153C on Basis of Search on Other Assessee |
378
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| Furnishing TDS Related Obligations |
379
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| Procedure to be Followed by Senior Citizens Claiming Benefit of Section 194P |
380
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| Tax Deduction by Buyer of Goods in Certain Cases [Section 194Q] |
383
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| Application for Obtaining Certificate under section 195(2) and under section 195(7) |
403
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| Downloading and Issuance of TDS Certificate |
406
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| Filing of Statement of TDS |
406
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| Annual Statement of Tax Deducted or Collected |
409
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| Handling Notice under Section 201 in Case of Failure to Deduct or Pay Tax |
411
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| Higher Rate of Tax Deduction/ Collection in Case of Non-filers of Return |
412
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| Notice and Applications under Section 245BC for Transfer of Case from One Bench to Another |
424
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| Application under Section 245C for Settlement of Cases |
424
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| Settlement Commission Abolished |
425
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| Establishment of Dispute Resolution Committee |
438
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| Procedure for Settlement before Interim Settlement Board |
442
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| Advance Rulings Rejigged |
446
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| Faceless Appeal Before Tribunal |
455
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| Handling Notice Proposing Penalty under Section 271AAD |
456
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| Furnishing of Statement of Financial Transactions |
457
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| Annual Information Statement -- Law and Procedure |
463
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