Companies (Profits) Surtax Act,1964 |
Act No : 7 of 1964 |
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Contents of Act: |
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Section (9) Penalties | |
Section (9A) False estimate of, or failure to pay, advance surtax | |
Section (10) Opportunity of being heard | |
Section (11) Appeals to the Appellate Assistant Commissioner | |
Section (11A) Transfer of certain pending appeals | |
Section (12) Appeals to Appellate Tribunal | |
Section (13) Rectification of mistakes | |
Section (14) Other amendments | |
Section (15) Surtax deductible in computing distributable income under Income-tax Act | |
Section (16) Revision of orders prejudicial to revenue |