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Section 174A: Law in a hurry.
(From Business Line)
T. N. Pandey on an imperfect attempt at checking tax evasion
A NEW Section 174A has been inserted in the Income-Tax Act, 1961 by the Finance Act, 2002 (operative retrospectively from April 1, 2002) for assessment of association of persons (AoPs), body of individuals (BoIs) or artificial juridical persons formed for a particular event or purpose.
Not self-contained
The machinery for effectuating Section 174A has been borrowed from Section 174, by providing that the provisions of sub-sections (2) to (6) of the latter shall apply in the implementation of this section too.
Why Section 174?
Under Section 174, the …
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