Income Tax - 148. page

Appeal to Securities Appellate Tribunal : Section – 23A . (1) Save as provided in sub-section (2), any person aggrieved by an order of the Board made, on and after the commencement […]

Appeals : Section – 23 . (1) Any person aggrieved by an order of the Board made [before the commencement of the Securities Laws (Second Amendment) Act, 1999] under this Act, or the […]

Transitional provisions : Section – 22G. Any offence committed under this Act, which is triable by a Special Court shall, until a Special Court is established, be taken cognizance of and […]

Application of Code to proceedings before Special Court : Section –  22F. (1) Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure, 1973 shall apply […]

Appeal and Revision : Section – 22E. The High Court may exercise, so far as may be applicable, all the powers conferred by Chapters XXIX and XXX of the Code of […]

Offences triable by Special Courts : Section – 22D. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences under this Act committed prior to the […]

Establishment of Special Courts : Section – 22C. (1) The Central Government may, for the purpose of providing speedy trial of offences under this Act, by notification, establish or designate as […]

Power to grant immunity: Section – 22B. (1) The Central Government may, on recommendation by the Board, if the Central Government is satisfied, that any person, who is alleged to have […]

Composition of certain offences : Section – 22A . Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), any offence punishable under this Act, not being an offence […]

Cognizance of offences by courts : Section – 22.(1) No court shall take cognizance of any offence punishable under this Act or any rules or regulations or bye-laws made thereunder, […]