Excess Profits Tax Act, 1940




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Section
 Section Title
  INTRODUCTION
  1 Short title, extent and commencement View Judgements
  2 Definitions View Judgements
  3 Excess profits tax authorities View Judgements
  4 Charge of tax View Judgements
  5 Application of Act View Judgements
  6 Standard profits View Judgements
  7 Relief on occurrence of deficiency of profits View Judgements
  7A Special provision for chargeable accounting period falling partly before and partly after the end of March, 1941 View Judgements
  8 Successions and amalgamations View Judgements
  9 Inter-connected companies View Judgements
  10 Artificial transactions View Judgements
  11 Relief in respect of double excess profits taxation View Judgements
  11A Agreement for avoidance of double taxation in India and Pakistan View Judgements
  12 Allowance of excess profits tax in computing income for income-tax purposes View Judgements
  13 Issue of notices for assessment View Judgements
  14 Assessments View Judgements
  14A Power to make provisional assessments View Judgements
  15 Profits escaping assessment View Judgements
  16 Penalties View Judgements
  17 Appeals View Judgements
  18 Appeal to Commissioner against Appellate Assistant Commissioner's orders imposing penalties or enhancing assessments or penalties View Judgements
  19 Power of revision View Judgements
  20 Rectification of mistakes View Judgements
  21 Application of provisions of Act XI of 1922 View Judgements
  21A Application of Income-tax Act before 15th day of August, 1947, with certain modification View Judgements
  22 Income-tax papers to be available for the purposes of this Act View Judgements
  23 Failure to deliver returns or statements View Judgements
  24 False statement and declaration View Judgements
  25 Institution of proceedings and composition of offences View Judgements
  26 Power of Central Board of Revenue to grant relief in special cases View Judgements
  26A Further powers of Central Board of Revenue to grant certain relief View Judgements
  27 Power to make rules View Judgements



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