Income Tax Act, 2025
Section 6: Ins. by Act 20 of 2015, s. 80 (w.e.f. 12015).
6. Ins. by Act 20 of 2015, s. 80 (w.e.f. 12015).
827
(j) the manner in which any document required to be filed under this Act may be verified;
(k) the procedure to be followed on applications for refunds;
1[(kk) the procedure to be followed in calculating interest payable by assessees or interest payable
by Government to assessees under any provision of this Act, including the rounding off of the period
for which such interest is to be calculated in cases where such period includes a fraction of a month,
and specifying the circumstances in which and the extent to which petty amounts of interest payable
by assessees may be ignored;]
(l) the regulation of any matter for which provision is made in section 230;
(m) the form and manner in which any appeal or cross-objection may be filed under this Act, the
fee payable in respect thereof and the manner in which intimation of any such order as is referred to
in clause (c) of sub-section (2) of section 249 may be served;
2[(mm) the circumstances in which, the conditions subject to which and the manner in which, the
3[*** or the Commissioner (Appeals)] may permit an appellant to produce evidence which he did not
produce or which he was not allowed to produce before the 4[Assessing Officer];]
5[(mma) the form in which the statement under section 285B shall be delivered to the 4[Assessing
Officer];]
(n) the maintenance of a register of persons other than legal practitioners or accountants as
defined in sub-section (2) of section 288 practising before income-tax authorities and for the
constitution of and the procedure to be followed by the authority referred to in sub-section (5) of that
section;
(o) the issue of certificate verifying the payment of tax by assessees;
(p) any other matter which by this Act is to be, or may be, prescribed.
(3) In cases coming under clause (b) of sub-section (2), where the income liable to tax cannot be
definitely ascertained, or can be ascertained only with an amount of trouble and expense to the assessee
which in the opinion of the Board is unreasonable, the rules made under this section may—
(a) prescribe methods by which an estimate of such income may be made; and
(b) in cases coming under sub-clause (i) of clause (b) of sub-section (2) specify the proportion of
the income which shall be deemed to be income liable to tax,
and an assessment based on such estimate or proportion shall be deemed to be duly made in accordance
with the provisions of this Act.
6[(4) The power to make rules conferred by this section shall include the power to give retrospective
effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and,
unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect
shall be given to any rule so as to prejudicially affect the interests of assessees.]
the manner in which any document required to be filed under this Act may be verified;
the procedure to be followed on applications for refunds;
1[
the procedure to be followed in calculating interest payable by assessees or interest payable
by Government to assessees under any provision of this Act, including the rounding off of the period
for which such interest is to be calculated in cases where such period includes a fraction of a month,
and specifying the circumstances in which and the extent to which petty amounts of interest payable
by assessees may be ignored;]
the regulation of any matter for which provision is made in section 230;
the form and manner in which any appeal or cross-objection may be filed under this Act, the
fee payable in respect thereof and the manner in which intimation of any such order as is referred to
in clause
of sub-section
of section 249 may be served;
2[
the circumstances in which, the conditions subject to which and the manner in which, the
3[*** or the Commissioner
the form in which the statement under section 285B shall be delivered to the 4[Assessing
Officer];]
the maintenance of a register of persons other than legal practitioners or accountants as
defined in sub-section
of section 288 practising before income-tax authorities and for the
constitution of and the procedure to be followed by the authority referred to in sub-section
of that
section;
the issue of certificate verifying the payment of tax by assessees;
any other matter which by this Act is to be, or may be, prescribed.
In cases coming under clause
of sub-section
prescribe methods by which an estimate of such income may be made; and
in cases coming under sub-clause
of clause
of sub-section
specify the proportion of
the income which shall be deemed to be income liable to tax,
and an assessment based on such estimate or proportion shall be deemed to be duly made in accordance
with the provisions of this Act.
6[
The power to make rules conferred by this section shall include the power to give retrospective
effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and,
unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect
shall be given to any rule so as to prejudicially affect the interests of assessees.]