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Companies Profits Surtax Act 1964 Complete Act - Bare Act

StateCentral Government
Year
Act Info:
Preamble1 - COMPANIES (PROFITS) SURTAX ACT, 1964
Section1 - Short title and extent
Section2 - Definitions
Section3 - Tax authorities
Section4 - Charge of tax
Section5 - Return of chargeable profits
Section6 - Assessment
Section7 - Provisional assessment
Section7A - Advance payment of surtax
Section7B - Interest payable by Government
Section7C - Interest payable by assessee
Section7D - Interest payable by assessee in case of under-estimate, etc
Section8 - Profits escaping assessment
Section9 - Penalties
Section9A - False estimate of, or failure to pay, advance surtax
Section10 - Opportunity of being heard
Section11 - Appeals to the 1[Chief Commissioner or Commissioner (Appeals)]
Section11A - Trnasfer of certain pending appeals
Section12 - Appeals to Appellate Tribunal
Section13 - Rectification of mistakes
Section14 - Other amendments
Section15 - Surtax deductible in computing distributable income under Income-tax Act
Section16 - Revision of orders prejudicial to revenue
Section17 - Revision of orders by [Chief Commissioner or Commissioner]
Section18 - Application of provisions of Income-tax Act
Section19 - Income-tax papers to be available for the purposes of this Act
Section20 - Failure to deliver returns, etc
Section21 - False statement
Section22 - Abetment of false returns, etc
Section23 - Institution of proceedings and composition of offences
Section24 - Power to make exemption, etc., in relation to certain Union territories
Section24A - Agreement with foreign countries
Section24AA - Power to make exemption, etc. in relation to participation in the business of prospecting for extraction, etc., of mineral oils
Section25 - Power to make rules
Section26 - Saving
ScheduleI - FIRST SCHEDULE
ScheduleII - SECOND SCHEDULE
ScheduleIII - THIRD SCHEDULE


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