Tax Administration and Appellate Mechanism

9 topics

1. Deduction, Collection and Recovery of Tax
2. Income-tax Authorities
3. Assessment Procedures
4. Appeals and Revision, and Dispute Resolution
5. Provisions to counteract unethical tax practices: Taxation of undisclosed income under the Income-tax Act, 1961
6. Provisions to counteract unethical tax practices: Taxation of undisclosed foreign income and assets
7. Provisions to counteract unethical tax practices: Penalties and offences and prosecution
8. Miscellaneous Provisions
9. Tax Audit