Income Tax Act, 1961
Section 2: Ins. by Act 18 of 2008, s. 55 (w.e.f. 12008).
2. Ins. by Act 18 of 2008, s. 55 (w.e.f. 12008).
3. Subs. by Act 28 of 2016, s. 112, for “signed in manuscript by that authority” (w.e.f. 12016).
812
283. Service of notice when family is disrupted or firm, etc., is dissolved.—(1) After a finding of
total partition has been recorded by the 1[Assessing Officer] under section 171 in respect of any Hindu
family, notices under this Act in respect of the income of the Hindu family shall be served on the person
who was the last manager of the Hindu family, or, if such person is dead, then on all adults who were
members of the Hindu family immediately before the partition.
(2) Where a firm or other association of persons is dissolved, notices under this Act in respect of the
income of the firm or association may be served on any person who was a partner (not being a minor) or
member of the association, as the case may be, immediately before its dissolution.
284. Service of notice in the case of discontinued business.—Where an assessment is to be made
under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in
the case of a firm or an association of persons, on any person who was a member of such firm or
association at the time of its discontinuance or, in the case of a company, on the principal officer thereof,
a notice containing all or any of the requirements which may be included in a notice under sub-section (2)
of section 139, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice
were a notice issued under that section.
2[285. Submission of statement by a non-resident having liaison office.—Every person, being a
non-resident having a liaison office in India set up in accordance with the guidelines issued by the
Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect
of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer
having jurisdiction, within sixty days from the end of such financial year, a statement in such form and
containing such particulars as may be prescribed.]
3[285A. Furnishing of information or documents by an Indian concern in certain cases.—
Where any share of, or interest in, a company or an entity registered or incorporated outside India derives,
directly or indirectly, its value substantially from the assets located in India, as referred to in Explanation
5 to clause (i) of sub-section (1) of section 9, and such company or, as the case may be, entity, holds,
directly or indirectly, such assets in India through, or in, an Indian concern, then, such Indian concern
shall, for the purposes of determination of any income accruing or arising in India under clause (i) of
sub-section (1) of section 9, furnish within the prescribed period to the prescribed income-tax authority
the information or documents, in such manner, as may be prescribed.]
4[285B. Submission of statements by producers of cinematograph films.—Any person carrying on
the production of a cinematograph film during the whole or any part of any financial year shall, in respect
of the period during which such production is carried on by him in such financial year, prepare and
deliver or cause to be delivered to the 1[Assessing Officer], within thirty days from the end of such
financial year or within thirty days from the date of the completion of the production of the film,
whichever is earlier, a statement in the prescribed form containing particulars of all payments of over
5[fifty thousand rupees] in the aggregate made by him or due from him to each such person as is engaged
by him in such production 6***.]
After a finding of
total partition has been recorded by the 1[Assessing Officer] under section 171 in respect of any Hindu
family, notices under this Act in respect of the income of the Hindu family shall be served on the person
who was the last manager of the Hindu family, or, if such person is dead, then on all adults who were
members of the Hindu family immediately before the partition.
Where a firm or other association of persons is dissolved, notices under this Act in respect of the
income of the firm or association may be served on any person who was a partner (not being a minor) or
member of the association, as the case may be, immediately before its dissolution.
284. Service of notice in the case of discontinued business.—Where an assessment is to be made
under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in
the case of a firm or an association of persons, on any person who was a member of such firm or
association at the time of its discontinuance or, in the case of a company, on the principal officer thereof,
a notice containing all or any of the requirements which may be included in a notice under sub-section
of section 139, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice
were a notice issued under that section.
2[285. Submission of statement by a non-resident having liaison office.—Every person, being a
non-resident having a liaison office in India set up in accordance with the guidelines issued by the
Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect
of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer
having jurisdiction, within sixty days from the end of such financial year, a statement in such form and
containing such particulars as may be prescribed.]
3[285A. Furnishing of information or documents by an Indian concern in certain cases.—
Where any share of, or interest in, a company or an entity registered or incorporated outside India derives,
directly or indirectly, its value substantially from the assets located in India, as referred to in Explanation
5 to clause
of sub-section
of section 9, and such company or, as the case may be, entity, holds,
directly or indirectly, such assets in India through, or in, an Indian concern, then, such Indian concern
shall, for the purposes of determination of any income accruing or arising in India under clause
of
sub-section
of section 9, furnish within the prescribed period to the prescribed income-tax authority
the information or documents, in such manner, as may be prescribed.]
4[285B. Submission of statements by producers of cinematograph films.—Any person carrying on
the production of a cinematograph film during the whole or any part of any financial year shall, in respect
of the period during which such production is carried on by him in such financial year, prepare and
deliver or cause to be delivered to the 1[Assessing Officer], within thirty days from the end of such
financial year or within thirty days from the date of the completion of the production of the film,
whichever is earlier, a statement in the prescribed form containing particulars of all payments of over
5[fifty thousand rupees] in the aggregate made by him or due from him to each such person as is engaged
by him in such production 6***.]