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year by declaring it in his return of income under section 263 for such tax year...year, and (b)   his total...

prior to the date of order in respect of business reorganisation, any return of income...has been furnished under the provisions of the said...

this Act, or grant immunity from prosecution for any offence punishable under this...Act, in case of a person whose...

of the tax year in which the succession took place up to the date of succession;...(b)   the successor shall be assessed in respect of the income...

Content Charge of tax in case of oral trust....to receive any income on behalf or for the benefit of any person under an...

Content Assessment of persons likely to transfer property to avoid tax. 11....the provisions of this Act, the total income...

(as computed before making the deduction under this section) of that tax year arising...beyond the tenth tax year from the...

skill development project by a company, shall be allowed as a deduction, in the tax...any other provision of this Act for the same or any other...

If during any proceedings under this Act, it is found that a person being a registered...non-profit organisation has any specified...

-Heads of income Heads of income. 13....Save as otherwise provided in this Act, all incomes...

” means any income derived from a foreign exchange asset; (c)   “long-term capital...gains” means income chargeable under...

year and on fulfilment of conditions specified in sub-section (2), for the tax year...any other provision of this Act for the same or any other...

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,...