Bare Acts
Excess Profits Tax Act, 1940
Central · 1940
Chapter Section 1
S. 1
Short title, extent and common cement.--
Chapter Section 2
S. 2
Definitions.--
Chapter Section 3
S. 3
Excess profits tax authorities.--
Chapter Section 4
S. 4
Charge of tax.--
Chapter Section 5
S. 5
Application of Act and XI of 1922.--
Chapter Section 6
S. 6
Standard profits.--
Chapter Section 7
S. 7
Relief on occurrence of deficiency of profits.--
Chapter Section 8
S. 8
Successions and amalgamations.--
Chapter Section 9
S. 9
Inter-connected companies.--
Chapter Section 10
S. 10
Artificial transactions.--
Chapter Section 11
S. 11
Relief in respect of double excess profits taxation.--
Chapter Section 12
S. 12
Allowance of excess profits tax in computing Income for Income-tax purposes.--
Chapter Section 13
S. 13
Issue of notice for assessment.--
Chapter Section 14
S. 14
Assessments.--
Chapter Section 15
S. 15
Profits escaping assessment.--
Chapter Section 16
S. 16
Penalties.--
Chapter Section 17
S. 17
Appeals.--
Chapter Section 18
S. 18
Appeal to Commissioner against Appellate Assistant Commissioner's orders, imposing penalties of enhancing assessments or penalties.--
Chapter Section 19
S. 19
Power of revision.--
Chapter Section 20
S. 20
Rectification of mistakes.--
Chapter Section 21
S. 21
Application of provisions of Act XI of VII of 1932 and XI of 1922. --
Chapter Section 22
S. 22
Income-tax Papers to be available for the purposes of this Act and XI of 1922.--
Chapter Section 23
S. 23
Failure to deliver returns or statements.--
Chapter Section 24
S. 24
False statement and declaration.--
Chapter Section 25
S. 25
Institution of Proceedings and composition of offences.--
Chapter Section 26
S. 26
Power of Central Board of Revenue to grant relief in special cases.--
Chapter Section 27
S. 27
Power to make rules.--