Income-tax Act, 1961
282B. [Omitted.]. 283. Service of notice when family is disrupted or firm, etc., is dissolved. 284. Service of notice in the case of discontinued business. 285. Submission of statement by a non-resident having liaison office. 285A. Furnishing of information or documents by an Indian concern in certain cases. 285B. Submission of statements by producers of cinematograph films. 285BA. Obligation to furnish statement of financial transaction or reportable account. 286. Furnishing of report in respect of international group. 287. Publication of information respecting assessees in certain cases. 287A. Appearance by registered valuer in certain matters. 288. Appearance by authorised representative. 288A. Rounding off of income. 288B. Rounding off amount payable and refund due. 289. Receipt to be given. 290. Indemnity. SECTIONS 291. Power to tender immunity from prosecution. 292. Cognizance of offences. 292A. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. 292B. Return of income, etc., not to be invalid on certain grounds. 292BB. Notice deemed to be valid in certain circumstances. 292C. Presumption as to assets, books of account, etc. 292CC. Authorisation and assessment in case of search or requisition. 293. Bar of suits in civil courts. 293A. Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. 293B. Power of Central Government or Board to condone delays in obtaining approval. 293C. Power to withdraw approval. 294. Act to have effect pending legislative provision for charge of tax. 294A. Power to make exemption, etc., in relation to certain Union territories. 295. Power to make rules. 296. Rules and certain notifications to be placed before Parliament. 297. Repeals and savings. 298. Power to remove difficulties. THE FIRST SCHEDULE. THE SECOND SCHEDULE. THE THIRD SCHEDULE. THE FOURTH SCHEDULE. THE FIFTH SCHEDULE. THE SIXTH SCHEDULE—[Omitted.]. THE SEVENTH SCHEDULE. THE EIGHTH SCHEDULE. THE NINTH SCHEDULE. THE TENTH SCHEDULE. THE ELEVENTH SCHUDULE. THE TWELFTH SCHUDELE. THE THIRTEENTH SCHEDULE. THE FOURTEENTH SCHEDULE. ACT NO. 43 OF 1961 [13th September, 1961.] An Act to consolidate and amend the law relating to income-tax and super-tax. BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows:—