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this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded...by another who has and exercises...

Where the Central Government or the Board or an income-tax authority, has the power...to grant any approval under any...

this Act; or (c)   an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n)   an...

of royalty and fee for technical services in hands of non-residents. 59. (1) Income...” under this Act, if the following...

or any income accrues or arises to him, such income shall be chargeable to income-tax...in...

; (d)   any Government company as defined under section 2(45) of the Companies Act...loan or deposit or specified sum is taken or accepted, both,...

Content Fee for default in furnishing return of income....Fee for default in furnishing return of income. 428....a return of...

435. (1) Where, as a result of any order passed in appeal or other proceeding under...this Act, refund of any amount becomes due to the assessee,...