1. Short title, extent, commencement and application

2. Definitions

3. Establishment of Tribunal

4. Composition of Tribunal

5. Qualifications for appointment as Presiding Officer

6. Term of office

7. Staff of Tribunal

8. Establishment of Appellate Tribunal

9. Composition of Appellate Tribunal

10. Qualifications for appointment as Presiding Officer of the Appellate Tribunal

11. Term of office

12. Staff of Appellate Tribunal

13. Salary and allowances and other term conditions of Service of Presiding Officers

14. Filling up of vacancies

15. Resignation and removal

16. Orders constituting Tribunal or an Appellate Tribunal to be final and not to invalidate it proceedings

17. Jurisdiction, powers and authority of Tribunals.

17A. Power of Chairperson of Appellate Tribunal.

18. Bar of Jurisdiction

19. Application to the Tribunal.

20. Appeal to the Appellate Tribunal.

21. Deposit of amount of debt due, on filing appeal

22. Procedure and powers of the Tribunal and the Appellate Tribunal

23. Right to legal representation and Presenting Officers

24. Limitation

25. Modes of recovery of debts

26. Validity of certificate and amendment thereof.

27. Stay of proceedings under certificate and amendment or withdrawal thereof

28. Other modes of recovery

29. Application of certain provisions of Income-Tax Act

30. Appeal against the order of Recovery Officer

31. Transfer of pending cases

32. Chairperson, Presiding Officer and Staff of Appellate Tribunal and Tribunal to be public servants

33. Protection of action taken in good faith

34. Act to have overriding effect

35. Power to remove difficulties

36. Power to make rules

37. Repeal and saving

▲ ▲▲ TOP