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Income_tax_2025

Section / Rule Number Content


195 Circumstances under which security can be demanded under section 26 or the first proviso to sub-section (3) of section 80
196 Forfeiture of security furnished under rule 120 or rule 196
197 Circumstances under which fresh or further security can be demanded
198 Manner of furnishing security under section 26 or rule 120
199 Refund of security and manner of refund of such security
200 Manner of realisation, refund or recovery of penalty not provided elsewhere in the rules
201 Payment of money after compounding offences under section 95 or after compounding penalty under section 30D
202 Manner of application to the Commissioner for determination of certain disputed questions under section 102
203 Manner of issue of clearance certificate to a dealer or person
204 Manner of issue of clearance certificate to a dealer for receiving payments without deduction at source for execution of works contract
205 Commissioner's power to transfer or withdraw any application for clearance certificate
206 Manner of issuance of permit for exhibition-cum-sale
207 Fees payable for appeal, revision, review and other miscellaneous applications or apetitions
208 Service of notice
209 Manner of obtaining permission from Commissioner to act as an authorised representative or agent on behalf of dealers

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