Understanding INCOME TAX BILL, 2025 at Meripustak

Understanding INCOME TAX BILL, 2025

Books from same Author: CA. Arvind Tuli

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  • General Information  
    Author(s)CA. Arvind Tuli
    PublisherBharat Law House Pvt. Ltd.
    Edition1st Edition
    ISBN9789348080318
    Pages688
    BindingPaperback
    LanguageEnglish
    Publish YearFebruary 2025

    Description

    Bharat Law House Pvt. Ltd. Understanding INCOME TAX BILL, 2025 by CA. Arvind Tuli

    About Understanding INCOME TAX BILL, 2025
     
    Comparative Table 1 - Income Tax Act = Income Tax Bill
    Comparative Table 2 - Income Tax Bill = Income Tax Act
    Income Tax Bill, 2025
    CHAPTER I
    PRELIMINARY
    1. Short title, extent and commencement
    2. Definitions
    3. Definition of “tax year”
    4. Charge of income-tax
    5. Scope of total income
    6. Residence in India
    CHAPTER II
    BASIS OF CHARGE
    7. Income deemed to be received
    8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity
    9. Income deemed to accrue or arise in India
    10. Apportionment of income between spouses governed by Portuguese Civil Code
    CHAPTER III
    INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
    A. Incomes not to be included in total income
    11. Incomes not included in total income
    B.—Incomes not to be included in total income of political parties and electoral trusts
    12. Incomes not included in total income of political parties and electoral trusts
    CHAPTER IV
    COMPUTATION OF TOTAL INCOME
    A. Heads of income
    13. Heads of income
    14. Income not forming part of total income and expenditure in relation to such income
    15. Salaries
    16. Income from salary
    17. Perquisite
    18. Profits in lieu of salary
    B. Salaries
    19. Deductions from salaries
    C. Income from house property
    20. Income from house property
    21. Determination of annual value
    22. Deductions from income from house property
    23. Arrears of rent and unrealised rent received subsequently
    24. Property owned by co-owners
    25. Interpretation
    D. Profits and gains of business or profession
    26. Income under head “Profits and gains of business or profession”
    27. Manner of computing profits and gains of business or profession
    28. Rent, rates, taxes, repairs and insurance
    29. Deductions related to employee welfare
    30. Deduction on certain premium
    31. Deduction for bad debt and provision for bad and doubtful debt
    32. Other deductions
    33. Deduction for depreciation
    34. General conditions for allowable deductions
    35. Amounts not deductible in certain circumstances
    36. Expenses or payments not deductible in certain circumstances
    37. Certain deductions allowed on actual payment basis only
    38. Certain sums deemed as profits and gains of business or profession
    39. Computation of actual cost
    40. Special provision for computation of cost of acquisition of certain assets
    41. Written down value of depreciable asset
    42. Capitalising the impact of foreign exchange fluctuation
    43. Taxation of foreign exchange fluctuation
    44. Amortisation of certain preliminary expenses
    45. Expenditure on scientific research
    46. Capital expenditure of specified business
    47. Expenditure on agricultural extension project and skill development project
    48. Tea development account, coffee development account and rubber development account
    49. Site Restoration Fund
    50. Special provision in the case of trade, profession or similar association
    51. Amortisation of expenditure for prospecting certain minerals
    52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
    53. Full value of consideration for transfer of assets other than capital assets in certain cases
    54. Business of prospecting for mineral oils
    55. Insurance business
    56. Special provision in case of interest income of specified financial institutions
    57. Revenue recognition for construction and service contracts
    58. Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents
    59. Chargeability of royalty and fee for technical services in hands of non-residents
    60. Deduction of head office expenditure in case of non-residents
    61. Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
    62. Maintenance of books of account
    63. Tax audit
    64. Facilitating payments in electronic modes
    65. Special provision for computing deductions in case of business reorganisation of co-operative banks
    66. Interpretation
    E. Capital gains
    67. Capital gains
    68. Capital gains on distribution of assets by companies in liquidation
    69. Capital gains on purchase by company of its own shares or other specified securities
    70. Transactions not regarded as transfer
    71. Withdrawal of exemption in certain cases
    72. Mode of computation of capital gains
    73. Cost with reference to certain modes of acquisition
    74. Special provision for computation of capital gains in case of depreciable assets
    75. Special provision for cost of acquisition in case of depreciable asset
    76. Special provision for computation of capital gains in case of Market Linked Debenture
    77. Special provision for computation of capital gains in case of slump sale
    78. Special provision for full value of consideration in certain cases
    79. Special provision for full value of consideration for transfer of share other than quoted share
    80. Fair market value deemed to be full value of consideration in certain cases
    81. Advance money received
    82. Profit on sale of property used for residence
    83. Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases
    84. Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases
    85. Capital gains not to be charged on investment in certain bonds
    86. Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house
    87. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
    88. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
    89. Extension of time for acquiring new asset or depositing or investing amount of capital gains
    90. Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
    91. Reference to Valuation Officer
    F. Income from other sources
    92. Income from other sources
    93. Deductions
    94. Amounts not deductible
    95. Profits chargeable to tax
    CHAPTER V
    INCOME OF OTHER PERSONS, INCLUDED IN TOTAL INCOME OF ASSESSEE
    96. Transfer of income without transfer of assets
    97. Chargeability of income in transfer of assets
    98. “Transfer” and “revocable transfer” defined
    99. Income of individual to include income of spouse, minor child, etc.
    100. Liability of person in respect of income included in income of another person
    101. Total income
    CHAPTER VI
    AGGREGATION OF INCOME
    102. Unexplained credits
    103. Unexplained investment
    104. Unexplained asset
    105. Unexplained expenditure
    106. Amount borrowed or repaid through negotiable instrument, hundi, etc.
    107. Charge of tax
    CHAPTER VII
    SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
    108. Set off of losses under the same head of income
    109. Set off of losses under any other head of income
    110. Carry forward and set off of loss from house property
    111. Carry forward and set off of loss from capital gains
    112. Carry forward and set off of business loss
    113. Set off and carry forward of losses from speculation business
    114. Set off and carry forward of losses from specified business
    115. Set off and carry forward of losses from specified activity
    116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
    117. Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
    118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks
    119. Carry forward and set off of losses not permissible in certain cases
    120. No set off of losses against undisclosed income consequent to search, requisition and survey
    121. Submission of return for losses
    CHAPTER VIII
    DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
    A. General
    122. Deductions to be made in computing total income
    B. Deductions in respect of certain payments
    123. Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.
    124. Deduction in respect of employer contribution to pension scheme of Central Government
    125. Deduction in respect of contribution to Agnipath Scheme
    126. Deduction in respect of health insurance premia
    127. Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
    128. Deduction in respect of medical treatment, etc.
    129. Deduction in respect of interest on loan taken for higher education
    130. Deduction in respect of interest on loan taken for residential house property
    131. Deduction in respect of interest on loan taken for certain house property
    132. Deduction in respect of purchase of electric vehicle
    133. Deduction in respect of donations to certain funds, charitable institutions, etc.
    134. Deductions in respect of rents paid
    135. Deduction in respect of certain donations for scientific research or rural development
    136. Deduction in respect of contributions given by companies to political parties
    137. Deduction in respect of contributions given by any person to political parties
    C. Deductions in respect of certain incomes
    138. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
    139. Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
    140. Special provision in respect of specified business
    141. Deduction in respect of profits and gains from certain industrial undertakings
    142. Deductions in respect of profits and gains from housing projects
    143. Special provisions in respect of certain undertakings in North-Eastern States
    144. Special provisions in respect of newly established Units in Special Economic Zones
    145. Deduction for businesses engaged in collecting and processing of bio-degradable waste
    146. Deduction in respect of additional employee cost
    147. Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
    148. Deduction in respect of certain inter-corporate dividends
    149. Deduction in respect of income of co-operative societies
    150. Deduction in respect of certain income of Producer Companies
    151. Deduction in respect of royalty income, etc., of authors of certain books other than text-books
    152. Deduction in respect of royalty on patents
    D. Deductions in respect of other incomes
    153. Deduction for interest on deposits
    E. Other deductions
    154. Deduction in case of a person with disability
    CHAPTER IX
    REBATES AND RELIEFS
    A. Rebates and reliefs
    155. Rebate to be allowed in computing income-tax
    156. Rebate of income-tax in case of certain individuals
    157. Relief when salary, etc., is paid in arrears or in advance
    158. Relief from taxation in income from retirement benefit account maintained in a notified country
    B. Double taxation relief
    159. Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
    160. Countries with which no agreement exists
    CHAPTER X
    SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
    161. Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
    162. Meaning of associated enterprise
    163. Meaning of international transaction
    164. Meaning of specified domestic transaction
    165. Determination of arm’s length price
    166. Reference to Transfer Pricing Officer
    167. Power of Board to make safe harbour rules
    168. Advance pricing agreement
    169. Effect to advance pricing agreement
    170. Secondary adjustment in certain cases
    171. Maintenance, keeping and furnishing of information and document by certain persons
    172. Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
    173. Definitions of certain terms relevant to determination of arm’s length price, etc.
    174. Avoidance of income-tax by transactions resulting in transfer of income to non-residents
    175. Avoidance of tax by certain transactions in securities
    176. Special measures in respect of transactions with persons located in notified jurisdictional area
    177. Limitation on interest deduction in certain cases
    CHAPTER XI
    GENERAL ANTI-AVOIDANCE RULE
    178. Applicability of General Anti-Avoidance Rule
    179. Impermissible avoidance arrangement
    180. Arrangement to lack commercial substance
    181. Consequences of impermissible avoidance arrangement
    182. Treatment of connected person and accommodating party
    183. Application of this Chapter
    184. Interpretation
    CHAPTER XII
    MODE OF PAYMENT IN CERTAIN CASES, ETC.
    185. Mode of taking or accepting certain loans, deposits and specified sum
    186. Mode of undertaking transactions
    187. Acceptance of payment through prescribed electronic modes
    188. Mode of repayment of certain loans or deposits
    189. Interpretation
    CHAPTER XIII
    DETERMINATION OF TAX IN SPECIAL CASES
    A. Determination of tax in certain special cases
    190. Determination of tax where total income includes income on which no tax is payable
    191. Tax on accumulated balance of recognised provident fund
    192. Tax in case of block assessment of search cases
    193. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
    194. Tax on certain incomes
    195. Tax on income referred to in section 102 or 103 or 104 or 105 or 106
    B. Special provisions relating to tax on capital gains
    196. Tax on short-term capital gains in certain cases
    197. Tax on long-term capital gains
    198. Tax on long-term capital gains in certain cases
    C. New tax regime
    199. Tax on income of certain manufacturing domestic companies
    200. Tax on income of certain domestic companies
    201. Tax on income of new manufacturing domestic companies
    202. New tax regime for individuals, Hindu undivided family and others
    203. Tax on income of certain resident co-operative societies
    204. Tax on income of certain new manufacturing co-operative societies
    205. Conditions for tax on income of certain companies and cooperative societies
    D. Special provisions relating to minimum alternate tax and alternate minimum tax
    206. Special provision for minimum alternate tax and alternate minimum tax
    E. Special provisions relating to non-residents and foreign company
    207. Tax on dividends, royalty and technical service fees in case of foreign companies
    208. Tax on income from units purchased in foreign currency or capital gains arising from their transfer
    209. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
    210. Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
    211. Tax on non-resident sportsmen or sports associations
    212. Interpretation
    213. Special provision for computation of total income of non-residents
    214. Tax on investment income and long-term capital gains
    215. Capital gains on transfer of foreign exchange assets not to be charged in certain cases
    216. Return of income not to be furnished in certain cases
    217. Benefit to be available in certain cases even after assessee becomes resident
    218. Provisions not to apply if the assessee so chooses
    219. Conversion of an Indian branch of foreign company into subsidiary Indian company
    220. Foreign company said to be resident in India
    F. Special provisions relating to pass-through entities
    221. Tax on income from securitisation trusts
    222. Tax on income in case of venture capital undertakings
    223. Tax on income of unit holder and business trust
    224. Tax on income of investment fund and its unit holders
    G. Special provisions relating to income of shipping companies
    225. Income from the business of operating qualifying ships
    226. Tonnage tax scheme
    227. Computation of tonnage income
    228. Relevant shipping income and exclusion from book profit
    229. Depreciation and gains relating to tonnage tax assets
    230. Exclusion of deduction, loss, set off, etc.
    231. Method of opting of tonnage tax scheme and validity
    232. Certain conditions for applicability of tonnage tax scheme
    233. Amalgamation and demerger
    234. Avoidance of tax and exclusion from tonnage tax scheme
    235. Interpretation
    CHAPTER XIV
    TAX ADMINISTRATION
    A. Authorities, jurisdiction and functions
    236. Income-tax authorities
    237. Appointment of income-tax authorities
    238. Control of income-tax authorities
    239. Instructions to subordinate authorities
    240. Taxpayer’s Charter
    241. Jurisdiction of income-tax authorities
    242. Jurisdiction of Assessing Officers
    243. Power to transfer cases
    244. Change of incumbent of an office
    245. Faceless jurisdiction of income-tax authorities
    B. Powers
    246. Power regarding discovery, production of evidence, etc.
    247. Search and seizure
    248. Powers to requisition
    249. Reasons not to be disclosed
    250. Application of seized or requisitioned assets
    251. Copying, extraction, retention and release of books of account and documents seized or requisitioned
    252. Power to call for information
    253. Powers of survey
    254. Power to collect certain information
    255. Power to inspect registers of companies
    256. Power of competent authority
    257. Proceedings before income-tax authorities to be judicial proceedings
    258. Disclosure of information relating to assessees
    259. Power to call for information by prescribed income-tax authority
    260. Faceless collection of information
    261. Interpretation
    CHAPTER XV
    RETURN OF INCOME
    A. Allotment of Permanent Account Number
    262. Permanent Account Number
    B. Filing of return of income and processing
    263. Return of income
    264. Scheme for submission of returns through tax return preparers
    265. Return by whom to be verified
    266. Self-assessment
    267. Tax on updated return
    CHAPTER XVI
    PROCEDURE FOR ASSESSMENT
    A. Procedure for assessment
    268. Inquiry before assessment
    269. Estimation of value of assets by Valuation Officer
    270. Assessment
    271. Best judgment assessment
    272. Power of Joint Commissioner to issue directions in certain cases
    273. Faceless Assessment
    274. Reference to Principal Commissioner or Commissioner in certain cases
    275. Reference to Dispute Resolution Panel
    276. Method of accounting
    277. Method of accounting in certain cases
    278. Taxability of certain income
    279. Income escaping assessment
    280. Issue of notice
    281. Procedure before issuance of notice under section 280
    282. Time limit for notices under sections 280 and 281
    283. Provision for cases where assessment is in pursuance of an order on appeal, etc.
    284. Sanction for issue of notice
    285. Other provisions
    286. Time limit for completion of assessment, reassessment and recomputation
    287. Rectification of mistake
    288. Other amendments
    289. Notice of demand
    290. Modification and revision of notice in certain cases
    291. Intimation of loss
    B. Special procedure for assessment of search cases
    292. Assessment of income pertaining to the block period
    293. Computation of total income of block period
    294. Procedure for block assessment
    295. Undisclosed income of any other person
    296. Time-limit for completion of block assessment
    297. Certain interests and penalties not to be levied or imposed
    298. Levy of interest and penalty in certain cases
    299. Authority competent to make assessment of block period
    300. Application of other provisions of Act
    301. Interpretation
    CHAPTER XVII
    SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
    A. Association of persons, firm, Hindu undivided family, etc.
    1. Legal representatives
    302. Legal representative
    2. Representative assesses — General provisions
    303. Representative assessee
    304. Liability of representative assessee
    305. Right of representative assessee to recover tax paid
    3. Representative assesses — Special cases
    306. Who may be regarded as agent
    307. Charge of tax where share of beneficiaries unknown
    308. Charge of tax in case of oral trust
    4. Association of persons and body of individuals
    309. Method of computing a member's share in income of association of persons or body of individuals
    310. Share of member of an association of persons or body of individuals in income of association or body
    311. Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
    5. Executors
    312. Executor
    6. Succession to business or profession
    313. Succession to business or profession otherwise than on death
    314. Effect of order of tribunal or court in respect of business reorganisation
    7. Partition
    315. Assessment after partition of a Hindu undivided family
    8. Profits of non-residents from occasional shipping business
    316. Shipping business of non-residents
    9. Persons leaving India
    317. Assessment of persons leaving India
     
    10. Association of persons or body of individuals or artificial 
    juridical person formed for a particular event or purpose
    318. Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
    11. Persons trying to alienate their assets
    319. Assessment of persons likely to transfer property to avoid tax
    12. Discontinuance of business, or dissolution
    320. Discontinued business
    321. Association dissolved or business discontinued
    322. Company in liquidation
    13. Private companies
    323. Liability of directors of private company
    14. Assessment of firms
    324. Charge of tax in case of a firm
    325. Assessment as a Firm
    326. Assessment when section 325 not complied with
    15. Change in constitution, succession and dissolution
    327. Change in constitution of a firm
    328. Succession of one firm by another firm
    329. Joint and several liability of partners for tax payable by firm
    330. Firm dissolved or business discontinued
    16. Liability of partners of limited liability partnership in liquidation
    331. Liability of partners of limited liability partnership in liquidation
    B. Special Provisions for Registered non-profit organisation
    1. Registration
    332. Application for registration
    333. Switching over of regimes
    2. Income of registered non-profit organization
    334. Tax on income of registered non-profit organization
    335. Regular income
    336. Taxable regular income
    337. Specified income
    338. Income not to be included in regular income
    339. Corpus donation
    340. Deemed corpus donation
    341. Application of income
    342. Accumulated income
    343. Deemed accumulated income
    3. Commercial activities by registered non-profit organization
    344. Business undertaking held as property
    345. Restriction on commercial activities by a registered non-profit organisation
    346. Restriction on commercial activities by registered non-profit organisation carrying out advancement of any other object of general public utility
    4. Compliances
    347. Books of account
    348. Audit
    349. Return of income
    350. Permitted modes of investment
    5. Violations
    351. Specified violation
    352. Tax on accreted income
    353. Other violations

    6. Approval for purpose of deduction under section 133(1)(b)(ii)
    354. Application for approval for purpose of section 133(1)(b)(ii)
    7. Interpretation
    355. Interpretation
    CHAPTER XVIII
    APPEALS, REVISION AND ALTERNATE DISPUTE RESOLUTIONS
    A. Appeals
    1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)
    356. Appealable orders before Joint Commissioner (Appeals)
    357. Appealable orders before Commissioner (Appeals)
    358. Form of appeal and limitation
    359. Procedure in appeal
    360. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
    2. Appeals to Appellate Tribunal
    361. Appellate Tribunal
    362. Appeals to Appellate Tribunal
    363. Orders of Appellate Tribunal
    364. Procedure of Appellate Tribunal
    3. Appeals to High Court
    365. Appeal to High Court
    366. Case before High Court to be heard by not less than two Judges
    4. Appeals to Supreme Court
    367. Appeal to Supreme Court
    368. Hearing before Supreme Court
    5. General
    369. Tax to be paid irrespective of appeal, etc.
    370. Execution for costs awarded by Supreme Court
    371. Amendment of assessment on appeal
    372. Exclusion of time taken for copy
    373. Filing of appeal by income-tax authority
    374. Interpretation of “High Court”
    B. Special provisions for avoiding repetitive appeals
    375. Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
    376. Procedure where an identical question of law is pending before High Courts or Supreme Court
    C. Revision by the Principal Commissioner or Commissioner
    377. Revision of orders prejudicial to revenue
    378. Revision of other orders
    D. Alternate dispute resolutions
    1. Dispute Resolution Committee in certain cases
    379. Dispute Resolution Committee
    2. Advance rulings
    380. Interpretation
    381. Board for Advance Rulings
    382. Vacancies, etc., not to invalidate proceedings
    383. Application for advance ruling
    384. Procedure on receipt of application
    385. Appellate authority not to proceed in certain cases
    386. Advance ruling to be void in certain circumstances
    387. Powers of the Board for Advance Rulings
    388. Procedure of Board for Advance Rulings
    389. Appeal
    CHAPTER XIX
    COLLECTION AND RECOVERY OF TAX
    A. General
    390. Deduction or collection at source and advance payment
    391. Direct payment
    B. Deduction and collection at source
    392. Salary and accumulated balance due to an employee
    393. Tax to be deducted at source
    394. Collection of tax at source
    395. Certificates
    396. Tax deducted is income received
    397. Compliance and reporting
    398. Consequences of failure to deduct or pay or, collect or pay
    399. Processing
    400. Power of Central Government to relax provisions of this Chapter
    401. Bar against direct demand on assessee
    402. Interpretation
    C. Advance payment of tax
    403. Liability for payment of advance tax
    404. Conditions of liability to pay advance tax
    405. Computation of advance tax
    406. Payment of advance tax by assessee on his own accord
    407. Payment of advance tax by assessee in pursuance of order of Assessing Officer
    408. Instalments of advance tax and due dates
    409. When assessee is deemed to be in default
    410. Credit for advance tax
    D. Collection and recovery
    411. When tax payable and when assessee deemed in default
    412. Penalty payable when tax in default
    413. Certificate by Tax Recovery Officer and Validity thereof
    414. Tax Recovery Officer by whom recovery is to be effected
    415. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
    416. Other modes of recovery
    417. Recovery through State Government
    418. Recovery of tax in pursuance of agreements with foreign countries
    419. Recovery of penalties, fine, interest and other sums
    420. Tax clearance certificate
    421. Recovery by suit or under other law not affected
    422. Recovery of tax arrear in respect of non-resident from his assets
    E. Interest chargeable in certain cases
    423. Interest for defaults in furnishing return of income
    424. Interest for defaults in payment of advance tax
    425. Interest for deferment of advance tax
    426. Interest on excess refund
    F. Levy of fee in certain cases
    427. Fee for default in furnishing statements
    428. Fee for default in furnishing return of in