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Reserve_Bank_of_India_Act_1934

Section / Rule Number Content


Section 20 Returns and Self-assessments
Section 21 Assessments
Section 22 Due date for Payment of Tax
Section 23 Liability of executor, administrator, legal representative
Section 24 Liability of Partnership firms
Section 25 Tax as an arrear of land revenue
Section 26 Preferential claim to assets
Section 27 Transfers to defraud revenue void and Provisional Attachment of Property
Section 28 Powers of Deputy Commissioner under Revenue recovery Act
Section 29 Recovery of tax from third parties
Section 30 Recovery of tax when business transferred
Section 31 Appeal to Appellate authority
Section 32 Revision by Commissioner and other prescribed Authorities
Section 33 Appeal to the Appellate Tribunal
Section 34 Revision by High Court
Section 35 Appeal to High Court
Section 36 Petitions, applications to be heard by a Bench
Section 37 Limitation in respect of certain assessments or re-assessments ordered
Section 38 Refund of Tax
Section 39 Interest on overpayment and late refunds
Section 40 Power to adjust, withhold refunds