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the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...to that Act in force in any part of...

company) to an employee [other than employee referred in sub-clause (i)] whose income...under the head “Salaries” by way of monetary payment (from...

102120000000098121 2025-11-25 151 Deduction in respect of royalty income, etc., of...of deduction under this section. (4) In respect of any...

General or Director General may issue such instructions or directions to the income-tax...statement made or account or other document produced by...

Act, impose penalty on any person who has under-reported his income and such penalty...order is a loss, the amount of...

by prescribed income-tax authority under section 259, or exercise of power to inspect...by— (a)   eliminating the...

repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (7) Deduction...

statement, for such period, within such time, in such form and manner and to such income-tax...authority, as may be prescribed. (2) Where the...

includes income on which no tax is payable. 190....income-tax is payable...

, 2023. (2) The deduction under sub-section (1) shall be allowed for a tax year as...this section in respect of such...

Notice of demand. 289. (1) When any tax, interest, penalty, fine or any other sum...is payable in consequence of any order passed under this...

of the assessee includes income which is chargeable under the head “Profits and...to such sum furnished by the payee to the prescribed...

chargeable to tax in the tax year. (2) In the case of an assessee, being an individual...sub-section (2)(a) and (c) or aggregate of the sum...

under the head “Profits and gains of business or profession”. (2) For the purposes...specified in the agreement and the other provisions of this...

fifteen lakh rupees during the tax year referred therein (other than the income...tax year for each of his other sources...

Deductions. 93. (1) The income chargeable under the head “Income from other sources...or ₹ 25000, whichever is less, where...

. (3) If any assessee is in receipt of any income chargeable under the head “Salaries...due, an amount sufficient to discharge the...

Effect to advance pricing agreement. 169. (1) If a return of income for any tax year...of the relevant tax year; or (b)  ...

of this Act in computing the investment income of a non-resident Indian. (2) In the...income includes any...

to be profits and gains of business or profession and shall be chargeable to income-tax...chargeable to tax...