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Interest Tax Act, 1974 Complete Act - Bare Act

StateCentral Government
Year
Act Info:
Preamble1 - INTEREST-TAX ACT, 1974
Section1 - Short title and extent
Section2 - Definitions
Section3 - Tax authorities
Section4 - Charge of tax
Section5 - Scope of chargeable interest
Section6 - Computation of chargeable interest
Section7 - Return of chargeable interest
Section8 - Assessment
Section9 - Self-assessment
Section10 - Interest escaping assessment
Section10A - Time limit for completion of assessments and re-assessments
Section11 - Advance payment of interest-tax
Section12 - Interest for default in furnishing return of chargeable interest
Section12A - Interest for default in payment of interest-tax in advance
Section12B - Interest for deferment of interest-tax payable in advance
Section13 - Penalty for concealment of chargeable interest
Section14 - Opportunity of being heard
Section15 - Appeals to the Appellate Assistant Commissioner
Section15A - Omitted
Section16 - Appeals to Appellate Tribunal
Section17 - Rectification of mistakes
Section18 - Interest-tax deductible in computing total income under, the Income-tax Act
Section19 - Revision of order prejudicial to revenue
Section20 - Revision of orders by Commissioner
Section21 - Application of provisions of Income-tax Act
Section22 - Income-tax papers to be available for the purposes of this Act
Section23 - Failure to comply with notices
Section24 - False statements
Section25 - Willful attempt to evade tax, etc
Section26 - Abetment of false returns, etc
Section26A - Offences by credit institutions
Section26B - Institution of proceedings and composition of offences
Section26C - Power of credit institutions to vary certain agreements
Section27 - Power to make rules
Section28 - Power to Exempt
Section29 - Power to remove difficulty
Section30 - [Repealed]


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