The Companies (Profits) Surtax Act, 1964
Central · 1964
- S. 1Short title and extent.
- S. 2Definitions.
- S. 3Tax authorities.
- S. 4Charge of tax.
- S. 5Return of chargeable profits.
- S. 6Assessment.
- S. 7Provisional assessment.
- S. 7AAdvance payment of surtax.
- S. 7BInterest payable by Government.
- S. 7CInterest payable by assessee.
- S. 7DInterest payable by assessee in case of under estimate, etc.
- S. 8Profits escaping assessment.
- S. 9Penalties.
- S. 9AFalse estimate of, or failure to pay, advance surtax.
- S. 10Opportunity of being heard.
- S. 11Appeals to the Commissioner (Appeals).
- S. 11ATransfer of certain pending appeals.
- S. 12Appeals to Appellate Tribunal.
- S. 13Rectification of mistakes.
- S. 14Other amendments.
- S. 15Surtax deductible in computing distributable income under Income-tax Act.
- S. 16Revision of orders prejudicial to revenue.
- S. 17Revision of orders by Chief Commissioner or Commissioner.
- S. 18Application of provisions of Income-tax Act.
- S. 19Income-tax papers to be available for the purposes of this Act.
- S. 20Failure to deliver returns, etc.
- S. 21False statements.
- S. 22Abetment of false returns, etc.
- S. 23Institution of proceedings and composition of offences.
- S. 24Power to make exemption, etc., in relation to certain Union territories.
- S. 24AAgreement with foreign countries.
- S. 24AAPower to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils.
- S. 25Power to make rules.
- S. 26Saving.