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Income Tax - 163. page

Certain persons to be public servants

Certain persons to be public servants : Section – 77. Every officer appointed under this Act and every member of the [Appellate Board] shall be deemed to be a public servant within the […]

Protection of action taken in good faith

Protection of action taken in good faith : Section – 76. No suit or other legal proceeding shall lie against any person in respect of anything which is in good faith […]

Procedure for appeals

Procedure for appeals : Section – 73. The High Court may make rules consistent with this Act as to the procedure to be followed in respect of appeals made to it […]

Appeals against certain orders of Magistrate

Appeals against certain orders of Magistrate : Section – 71. Any person aggrieved by an order made under sub-section (2) of section 64 or section 66 may, within thirty days of […]

Cognizance of offences

Cognizance of offences : Section –  70. No court inferior to that of [a Metropolitan Magistrate or a Judicial Magistrate of the first class] shall try any offence under this Act.

Offences by companies

Offences by companies : Section – 69. (1) Where any offence under this Act has been committed by a company, every person who at the time the offence was committed was […]

Penalty for contravention of section 52A

Penalty for contravention of section 52A : Section – 68A. Any person who publishes a [sound recording] or a video film in contravention of the provisions of section 52A shall be punishable […]