Diseño experimental y análisis estadístico

205. (1) Notwithstanding anything in this Code, where an assessee claims that any question of law arising in his case for a financial year which is pending before the Assessing Officer or any appellate authority ( hereafter referred to as the relevant case) is identical with a question of law arising in his case for another financial year which is pending in appeal under section 199 before the High Court or in appeal under section 201 before the Supreme Court (hereafter referred to as the identical case), he may furnish to the Assessing Officer or the appellate authority, as the case may be, a declaration made in the prescribed form and verified in the prescribed manner, and that if the Assessing Officer, or as the case may be, the appellate authority, agrees to apply in the relevant case the final decision on the question of law in the identical case, he shall not raise such question of law in the relevant case in appeal before any appellate authority or the High Court or the Supreme Court . Procedure when assessee claim identical question of law pending before High Court or Supreme Court.

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(2) Where a declaration under sub-section (1) is furnished to any appellate authority, the appellate authority shall call for a report from the Assessing Officer on the correctness of the claim made by the assessee and, where the Assessing Officer makes a request to the appellate authority to give him an opportunity of being heard in the matter, the appellate authority shall allow him such opportunity.

(3) The Assessing Officer or the appellate authority, as the case may be, may, by order in writing,—

(i) admit the claim of the assessee if he or it is satisfied that the question of law arising in the relevant case is similar with the question of law in the identical case; or

(ii) reject the claim if he or it is not so satisfied.

(4) Where a claim is admitted under sub-section (3),—

(a) the Assessing Officer or, as the case may be, the appellate authority may make an order disposing of the relevant case without awaiting the final decision on the question of law in the identical case; and

(b) the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or the High Court or the Supreme Court .

(5) When the decision on the question of law in the identical case becomes final, it shall be applied to the relevant case and the Assessing Officer or the appellate authority, as the case may be, shall, if necessary, amend the order referred to in clause (a) of sub-section (4) conformably to such decision.

(6) An order under sub-section (3) shall be final and shall not be called in question in any proceeding by way of appeal, reference or revision under this Act.

(7) In this section,—

(a) “appellate authority” means the Commissioner (Appeals) or the Appellate Tribunal; (b) “case”, in relation to an assessee, means any proceeding under this Code for the

assessment of the tax bases of the assessee or for the imposition of any penalty or fine on him.

F. MISCELLANEOUS

Tax to be paid notwithstandin g appeal

206. Notwithstanding any appeal preferred to the High Court or the Supreme Court, the tax shall be payable in accordance with the assessment made under this Code.

Execution for costs awarded by Supreme Court

207. The High Court may, on petition made for the execution of the order in respect of the costs awarded by the Supreme Court, transmit such order for execution to any court subordinate to it.

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assessment on appeal

208. Where as a result of an appeal under section 190 or section 195, any change is made in the assessment of a body of individuals or an association of persons or an order for new assessment of a body of individuals or an association of persons is made, the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall pass an order authorising the Assessing Officer either to amend the assessment made or make a fresh assessment on any member of the body or association.

Exclusion of time taken for copy.

209. In computing the period of limitation prescribed for an appeal under this Code, the day on which the notice of the order was served upon the assessee without serving a copy of the order the time taken for obtaining a copy of such order, shall be excluded.

210. (1) The Board may, from time to time, issue orders, instructions or directions to other income- tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating the filing of appeal by any income-tax authority under the provisions of this Chapter.

(2) Where, in pursuance of the orders, instructions or directions issued under sub-section (1), an income-tax authority has not filed any appeal on any issue in the case of an assessee for any financial year, it shall not preclude such authority from filing an appeal on the same issue in the case of—

(a) the same assessee for any other financial year; or

(b) any other assessee for the same or any other financial year.

(3) Notwithstanding that no appeal has been filed by an income-tax authority persuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal in any case.

(4) The Appellate Tribunal , hearing such appeal, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal was filed or not filed in respect of any case.

(5) Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.

Filing of appeal by income-tax authority.

CHAPTER XV

COLLECTION AND RECOVERY OF TAX A.—Deduction of tax at source

211. (1) The tax on any income shall be payable by deduction or collection at source or by advance payment, as the case may be, in accordance with the provisions of this Chapter, notwithstanding that the regular assessment in respect of such income is to be made in a later financial year.

(2) Nothing in this section shall prejudice the charge of tax on such income under the provisions of sub-section (2) of section 2.

(3) The power to recover tax by deduction or collection under the provisions of this Chapter shall be without prejudice to any other mode of recovery.

Deduction or collection of tax at source and advance payment. Direct payment.

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(a) there is no provision under this Chapter for deduction or collection of income-tax at the time of payment; or

(b) income-tax has not been deducted or collected in accordance with the provisions of this Chapter.

(2) A person shall not be called upon to pay the tax himself to the extent tax is deductible at source and has been so deducted from payment made to him.

(3) Notwithstanding anything in sub-section (1), any person, who is required to deduct or collect any sum in accordance with the provisions of this Code, does not deduct or collect, or after so deducting or collecting fails to pay, or does not pay, the whole or any part of the tax, as required by or under this Code, shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default for the purposes of section 240 in respect of such tax and all the provisions of this Code shall apply accordingly.

(4) No order shall be made under sub-section (3) deeming a person to be an assessee in default for failure to deduct or collect the whole or any part of the tax from a person resident in India, at any time after the expiry of—

(i) two years from the end of the financial year in which the return of tax deduction or tax collection is furnished in a case where the return referred to in section 217 or section 221 has been furnished;

(ii) six years from the end of the financial year in which payment is made or credit is given, in any other case.

Liability to deduct tax at source.

213. (1) Any person responsible for making a specified payment shall, at the time of such payment, deduct income-tax therefrom at the appropriate rate.

(2) The specified payment referred to in sub-section (1), if the deductee is a resident, shall be the payment of the nature specified in column (2) of the Twentieth Schedule and the appropriate rate, in respect of such specified payment, shall be the rate specified in the corresponding entry in column (3) of the said Schedule.

(3) The specified payment referred to in sub-section (1), if the deductee is a non-resident, shall be the payment of the nature specified in column (2) of the Twenty-First Schedule and the appropriate rate, in respect of such specified payment, shall be the rate specified in the corresponding entry in column (3) of the said Schedule.

(4) Without prejudice to sub-section (3), where a rate in respect of such specified payment has been provided in the relevant agreement entered into, or adopted by, the Central Government under section 295, then appropriate rate referred to in sub-section (1) shall be the rate specified in the corresponding entry in column (3) of the Twenty- First Schedule or the rate provided in such agreement, whichever is lower.

(5) Notwithstanding anything in this Code, the appropriate rate referred to in sub-section (1) shall,-

(a) in a case where the deductee has failed to furnish his permanent account number to the deductor (except where the deductee is not required to obtain permanent account number under section 296), be the higher of following rates, namely:—

(i) twenty per cent.; and

(ii) the rate specified in sub-sections (2), (3) or sub-section (4), as the case may be; (b) in a case where any person located in a notified jurisdictional area is entitled to receive

any sum, be the higher of the following rates, namely:- (i) thirty per cent.

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(ii) the rate specified in sub-sections(2),(3) or sub-section (4), as the case may be. (6) Where the permanent Account Number provided to the deductor is invalid or does not belong

to the deductee, it shall be deemed that the deductee has not furnished his Permanent Account Number to the deductor and the provisions of sub-section (5) shall apply accordingly.

(7) The expression “person located in a notified jurisdictional area” referred to in sub-section (5) shall have the meaning assigned to it in clause (13) of section 127.

(8) The provisions of clause (a) of sub-section (5) shall not apply in respect of payment of interest, on long-term infrastructure bonds, as referred to in the Twenty- First Schedule, to a non- resident, not being a company, or to a foreign company.

214. (1) For the purposes of section 213, the specified payment shall be deemed to have been made, if the payment has been made—

(a) in cash;

(b) by issue of a cheque or draft;

(c) by credit to the account of the payee or any other account, whether called suspense account or by any other name; or

(d) by any other mode as may be prescribed, whichever is earlier.

(2) If the payment is wholly or partly in kind, the deductor shall ensure that the tax deductible in respect of such payment has been paid before making the payment.

(3) The deductor may, at the time of making any deduction of tax from the payment liable to be taxed under the head “Income from employment” or from the payment in the nature of interest, increase or reduce the amount to be deducted from any payment to be made to a deductee for the purposes of adjusting any deficiency, or excess, arising out of any previous deduction or non- deduction during the financial year in respect of such deductee.

(4) For the purposes of making any deduction of tax from the payment liable to be taxed under the head “Income from employment”, the deductor shall take into account the following particulars, if any, furnished by the deductee in such form and manner, as may be prescribed, namely:—

(i) details of payment liable to be taxed under the head “Income from employment” due to, or received by, the deductee from any other employer during the year and any tax deducted therefrom;

(ii) any income other than income from employment and tax, if any, deducted therefrom, if it does not have the effect of reducing the tax deductible on income under the head “Income from employment”;

(iii) tax relief for arrears or advance receipts under section 227.

(5) If the tax payable on any payment is to be borne by the deductor in pursuance of an agreement or arrangement, then, for the purposes of deduction of tax, the payment shall be grossed up to such amount as would, after deduction of tax thereon at the rate referred to in sub-section (1) of section 213, be equal to the net amount payable under such agreement or arrangement.

Specified payment and deduction of tax. Certificate for lower or no deduction of tax

215. (1) The deductee may make an application, in such form and manner as may be prescribed, to the Assessing Officer seeking a certificate for deduction of income-tax at a lower rate or, as the case may be, no deduction of income-tax from payments to be received by him.

(2) The deductor may make an application, in such form and manner as may be prescribed, to the Assessing Officer seeking a certificate for deduction of income-tax at a lower rate or, as the case

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may be, no deduction of income-tax from payments to be made by him to a non-resident deductee. (3) If the Assessing Officer is satisfied that the total income of the deductee, being a resident, justifies deduction of income-tax at a lower rate or no deduction of income-tax, he shall give to the deductee, such certificate as may be appropriate.

(4) If the Assessing Officer is satisfied that the whole of the specified payment referred to in the Twenty-First Schedule (other than item number 1) is not chargeable to tax, he shall give to the,-

(i) deductee, a certificate for deduction of income-tax at a lower rate or no deduction of income-tax;

(ii) deductor, a certificate for deduction of income-tax at a lower rate.

(5) The deductor shall deduct income-tax at the rates specified in the certificate issued under sub-section (3) or sub-section (4), until—

(a) such certificate is cancelled by the Assessing Officer; or (b) the expiry of the validity of the certificate,

whichever is earlier.

(6) The Board may prescribe the circumstances and the cases in which an application may be made for the grant of the certificate and the conditions subject to which such certificate may be granted and provide for all other matters connected therewith.

216. (1) No deduction of tax shall be made in the case of resident deductee mentioned in column (3) of the Table given below where payment of the nature mentioned in column (2) of the said Table is made to him if the conditions referred to in sub-section (2) are fulfilled:

TABLE

Serial number

Nature of payment Resident deductee eligible to file declaration

(1) (2) (3)

1 Dividend other than dividend liable to tax in

accordance with the provisions of section 109. Any Individual

2 Interest. Any person other than-

a) a company; or

b) an unincorporated body. (2) The provisions of sub-section (1) shall apply if the deductee furnishes a declaration to the deductor in such form and manner as may be prescribed to the effect that the payment of the nature referred to in the Table below sub-section (1) or his estimated total income of the financial year in which such payment is to be included shall not exceed the maximum amount which is not chargeable to tax.

(3) The provisions of this section or section 215 shall not apply if the declaration made under sub-section (2), or the application made under sub-section (1) or sub-section(2) of section 215, does not contain the Permanent Account Number of the deductee.

Declaration for no deduction of tax.

Obligation of deductor

217. (1) Every deductor shall pay the sum deducted to the credit of the Central Government within such time and in such manner, as may be prescribed.

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(2) Every deductor shall furnish to the deductee a certificate to the effect that tax has been deducted within such time and containing such particulars, as may be prescribed.

(3) Every deductor shall deliver, or cause to be delivered, a return of tax deduction in such manner as is provided under sub-section (4) of section 218.

(4) Every deductor shall furnish the information relating to any specified payment to a non- resident in such form and manner as may be prescribed.

Reporting of payments without deduction of tax.

218. (1) Every deductor shall deliver, or cause to be delivered, a return in respect of payment of interest to residents without deduction of tax.

(2) The deductor referred to in sub-section (1) shall be— (a) any financial institution; or

(b) any co-operative society.

(3) The Central Government may, by notification, require any deductor to deliver, or cause to be delivered, a return in respect of any payment without deduction of tax.

(4) The Board shall, in respect of the return of tax deduction under section 217 and the return under this section, prescribe the following, namely:—

(a) the period in respect of which the return is to be furnished; (b) the form of the return and the particulars therein;

(c) the manner of verification of the return;

(d) the time by, and the medium in, which the return is to be delivered;

(e) the income-tax authority, or any other person, authorised to receive the return; and (f) any other matter connected therewith.

No deduction of tax in certain cases.

219. Notwithstanding anything in section 213, no tax shall be deducted at source,— (A) where the payee is a resident, from the following, namely:—

(a) any payment, other thanpayment of the nature referred to in items 1,12, 13 and 15 of the Twentieth Schedule, made by an individual or a Hindu undivided family, if the individual or the Hindu undivided family is not liable to get the accounts audited under section 88 for the financial year immediately preceding the financial year in which the payment is made;

(b) any interest payable on any security—

(i) of the Central Government or a State Government; or

(ii) issued by a company, if such security is in dematerialised form and is listed on a recognised stock exchange in India;

(c) any interest on debenture payable to an individual or a Hindu undivided family,, if - (i) the debentures are issued by a widely held company;

and

(ii) the aggregate amount payable during the financial year does not exceed five thousand rupees;

(d) any interest on time deposits (being deposits repayable on the expiry of fixed periods, excluding recurring deposits) payable, if—

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(i) the time deposits are made with a banking company or a co-operative bank or a housing-finance public company; and

(ii) the aggregate amount payable by the payer, being a branch of the bank or company during the financial year does not exceed,-