(1) Subject to such exceptions as the Central Government may, by notification, specify in this behalf, no person,— (a) who is not domiciled in India;(b) who has come to India in connection with business, profession or employment; and(c) who has income derived from any source in India, shall leave the territory of India by land, […]

The several modes of recovery specified in this Part shall not affect in any way;—(a) any other law for the time being in force relating to the recovery of debts due to Government; or(b) the right of the Government to institute a suit for the recovery of the arrears due from the assessee; and(c) it

Irrespective of the provisions of sections 304(1) or (5), where the person entitled to the income referred to in section 9(2) is a non-resident, the tax chargeable thereon, whether in his name or in the name of his agent who is liable as arepresentative assessee—(a) may be recovered by deduction under the provisions of Chapter

(1) Where the return of income for any tax year is furnished after the due date or is not furnished, the assessee shall be liable to pay simple interest as per the following formula:—I = 1% x A x Twhere,—I = the interest payable;A = the amount of tax on which interest is payable, as

(1) Subject to the other provisions of this section, where, in any tax year, an assessee who is liable to pay advance tax under section 404,––(a) has failed to pay such tax; or(b) the advance tax paid by such assessee under the provisions of section 406 or 407 is less than 90% of the assessed

(1) If an assessee, liable to pay advance tax under section 404, other than the assessee mentioned in sub-section (3), has failed to pay such tax, or the advance tax paid by the assessee on its current income on or before the date specified in column B of the Table below, is less than advance

(1) Subject to the other provisions of this Act, where any refund is granted to the assessee under section 270(1), and—(a) no refund is due on regular assessment; or(b) the amount refunded under section 270(1) exceeds the amount refundable on regular assessment,the assessee shall be liable to pay simple interest at the rate of 0.5%

(1) Without prejudice to the provisions of this Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in section 393(3)(b), he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.(2) The amount

Without prejudice to the provisions of this Act, where, a person required to furnish a return of income under section 263 fails to do so within the time as prescribed in section 263(1) he shall pay, by way of a fee,––(a) a sum of five thousand rupees, if the total income of such person exceeds