# 15A Omitted
[Appeal to the Commissioner (Appeals).] Omitted by Finance (No. 2) Act, 1991 (49 of 1991), s. 103 (w.e.f. 1-10-1991).
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All sections
12B
Interest for deferment of interest-tax payable in advance13
Penalty for concealment of chargeable interest14
Opportunity of being heard15
Appeals to the Commissioner (Appeals)16
Appeals to Appellate Tribunal17
Rectification of mistakes18
Interest-tax deductible in computing total income under the Income-tax Act
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