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The_Indian_Partnership_Act_1932

Section / Rule Number Content


Section 49 Penalty for failure to register
Section 50 Penalty for failure to file a return
Section 51 Penalty for failure to pay tax when due
Section 52 Penalty for assessment issued for failure to file a return
Section 53 Penalty for failure to declare Tax Due
Section 54 Penalty for failure to use or misuse for TIN and GRN
Section 55 Penalty for issue of tax invoice and for the use of false tax invoices
Section 56 Penalty for failure to maintain records
Section 57 Penalty for unauthorized/excess collection of tax
Section 58 Prosecution for Offences
Section 59 Offences of obstructing the authority
Section 60 Offences by Companies
Section 61 Compounding of offences
Section 62 Court for prosecution
Section 63 Power to summon witnesses and production of documents
Section 64 Power to get information
Section 65 Bar of jurisdiction
Section 66 Appearance before authority

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