General provisions relating to determination of tax – Semantic Taxgen Pvt Ltd
evden eve nakliyatsancaktepe antika eşya alanlarantika alanlarkadıköy evden eve nakliyatAntika alan yerlerodunpazarı emlakgebze evden eve nakliyateskişehir saç protezipendik hayır lokmasıeskişhir uydu servisiçankırı evden eve nakliyatığdır evden eve nakliyatvalizEtimesgut evden eve nakliyaten yakın çekiciortodontituzla evden eve nakliyatankara evden eve nakliyatdijital danışmanlıkmamak evden eve nakliyatgaziantep evden eve nakliyatweb sitesi yapımı2. el kitap alan yerlerMedyumlarMedyumEtimesgut evden eve nakliyathayır lokmasıankara ofis taşımacılıgıeskişehir televizyon tamiriEtimesgut evden eve nakliyatgoogle ads çalışmasıeryaman evden eve nakliyatmaldives online casinopoodleEtimesgut evden eve nakliyatpoodlepomeranianzibilyonbetpancakeswap botdextools trendingdextools trending servicedextools trending costLibraNewsvozol 10000elf bardextools trending botdextools botdextools trending algorithmcoinmarketcap trending botpinksale trending botcoinmarketcap trendingfront run botfront running botpancakeswap sniper botuniswap botuniswap sniper botmev botpinksale trending botprediction botGaziantep Evden Evepomeranian ilanlarıtuzla evden eve nakliyatMedyumevden eve nakliyatsancaktepe antika eşya alanlarantika alanlarkadıköy evden eve nakliyatAntika alan yerlerodunpazarı emlakgebze evden eve nakliyateskişehir saç protezipendik hayır lokmasıeskişhir uydu servisiçankırı evden eve nakliyatığdır evden eve nakliyatvalizEtimesgut evden eve nakliyaten yakın çekiciortodontituzla evden eve nakliyatankara evden eve nakliyatdijital danışmanlıkmamak evden eve nakliyatgaziantep evden eve nakliyatweb sitesi yapımı2. el kitap alan yerlerMedyumlarMedyumEtimesgut evden eve nakliyathayır lokmasıankara ofis taşımacılıgıeskişehir televizyon tamiriEtimesgut evden eve nakliyatgoogle ads çalışmasıeryaman evden eve nakliyatmaldives online casinopoodleEtimesgut evden eve nakliyatpoodlepomeranianzibilyonbetpancakeswap botdextools trendingdextools trending servicedextools trending costLibraNewsvozol 10000elf bardextools trending botdextools botdextools trending algorithmcoinmarketcap trending botpinksale trending botcoinmarketcap trendingfront run botfront running botpancakeswap sniper botuniswap botuniswap sniper botmev botpinksale trending botprediction botGaziantep Evden Evepomeranian ilanlarıtuzla evden eve nakliyatMedyum

BLOG

General provisions relating to determination of tax

December 12, 2017

(1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74, as the case may be.
(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73.
(3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction.
(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.
(5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.
(6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.
(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.
(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified.
(9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability.
(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub-section (10) of section 73 or within five years as provided for in sub-section (10) of section 74.
(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections.
(12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79.
(13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.

Comments are closed.

Sweet bonanza demoCasinoslotdiyarbet girişsugar rush oynagates of olympus demobayan escortTürkiye Escort Bayanbuca escortPiabella Giriş TwitterBetgaranti Giriş Twitterİstanbulbahis TwitterMostbet Giriş Twitterfethiye escortmarsbahiscasibom girişizmir escortDenizli escortşanlıurfa escortHacklinkBeşiktaş escortAtaşehir escortBeylikdüzü escortBahis siteleriEsenyurt escort bayanmasöz bayanlarmasöz bayanlarantalya escort bayanlarbetturkeycasibom girişbets10 girişjojobet girişpusulabetbetmatik girişbaywin girişGrandpashabet girişcasibom twitterholiganbet güncel girişbettiltcasibom girişslot sitelerisekabetbetmatik girişbetkanyon girişsekabet girişholiganbet girişbetmatikcasibomcasibomcasibom girişcasibom girişcasibom girişcasibom girişcasibom girişcasibom girişcasibom girişhitbet twittersahabet twittersahabet twitterbettilt twittervdcasino twitterilbet twittercratosroyalbet twittertümbet twitterbaywin twitterdinamobet twitterelexbet twittersekabet twitterbetkanyon twitterbetmatik twitterbetine twittertumbet twittercasibomslot sitelericanlı casino sitelericasino sitelerislot siteleribahis siteleribaywinİnterbahiscasibomcasibombelugabahismadridbetcasibomSweet bonanza demoCasinoslotdiyarbet girişsugar rush oynagates of olympus demobayan escortTürkiye Escort Bayanbuca escortPiabella Giriş TwitterBetgaranti Giriş Twitterİstanbulbahis TwitterMostbet Giriş Twitterfethiye escortmarsbahiscasibom girişizmir escortDenizli escortşanlıurfa escortHacklinkBeşiktaş escortAtaşehir escortBeylikdüzü escortBahis siteleriEsenyurt escort bayanmasöz bayanlarmasöz bayanlarantalya escort bayanlarbetturkeycasibom girişbets10 girişjojobet girişpusulabetbetmatik girişbaywin girişGrandpashabet girişcasibom twitterholiganbet güncel girişbettiltcasibom girişslot sitelerisekabetbetmatik girişbetkanyon girişsekabet girişholiganbet girişbetmatikcasibomcasibomcasibom girişcasibom girişcasibom girişcasibom girişcasibom girişcasibom girişcasibom girişhitbet twittersahabet twittersahabet twitterbettilt twittervdcasino twitterilbet twittercratosroyalbet twittertümbet twitterbaywin twitterdinamobet twitterelexbet twittersekabet twitterbetkanyon twitterbetmatik twitterbetine twittertumbet twittercasibomslot sitelericanlı casino sitelericasino sitelerislot siteleribahis siteleribaywinİnterbahiscasibomcasibombelugabahismadridbetcasibom
Translate »