Time for payment of tax, penalty, surcharge and deposit
Section 199H of the Finance Act, 2016 deals with time for payment of tax, penalty, surcharge and deposit. Time for payment of tax, penalty, surcharge and deposit. The Act was enacted on 27 Jun 2016.
Time for payment of tax, penalty, surcharge and deposit.
199H. (1) The tax and surcharge payable under section 199D and penalty payable under section 199E in respect of the undisclosed income, shall be paid before filing of declaration under sub-section (1) of section 199C.
(2) The amount referred to in sub-section (1) of section 199F shall be deposited before the filing of declaration under sub-section (1) of section 199C.
(3) The declaration under sub-section (1) of section 199C shall be accompanied by the proof of deposit referred to in sub-section (1) of section 199F, payment of tax, surcharge and penalty under section 199D and section 199E, respectively.
Section 199H, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 199H
What does Section 199H of the Finance Act deal with?
Section 199H of the Finance Act is headed "Time for payment of tax, penalty, surcharge and deposit". Time for payment of tax, penalty, surcharge and deposit.
How do I find court cases under Section 199H of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 199H, section 199H Finance Act 2016, section 199H of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 199H of the Finance Act, and has it changed?
Its own text turns on section 199C (Declaration of undisclosed income), section 199D (Charge of tax and surcharge), section 199E (Penalty), section 199F (Deposit of undisclosed income), so none of them can safely be read on its own.
When was Section 199H of the Finance Act enacted?
Section 199H of the Finance Act, cited as Finance Act 2016 199H, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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