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Entries in the records or other documents in the custody of an income-tax authority...(a)   the production of the records or other documents in the...

realised. (2) The amount deemed to be income from house property under sub-section...(1) shall be included in the total...

year shall be set off only against income from specified activity. (2) Where for...any tax year, loss computed in respect of a specified activity...

Nos. 10 to 19 and 42 to 45), shall exclude any income of a registered non-profit...organisation from its total income for that...

entered into an international transaction or specified domestic transaction in any tax...Officer shall compute the total income of the assessee...

Procedure. 471. (1) No order imposing a penalty under this Chapter shall be made...approval of the Joint Commissioner— (a)   where the penalty exceeds ₹ 10000, by the...

resident in India, who is certified by a medical authority, at any time during the tax...under section 263 for the tax...

Form of appeal and limitation. 358. (1) Every appeal under this Chapter shall be...to which the appeal relates is ₹ 100000 or less; (b)   ₹ 500, where the total...

statement of financial transaction or reportable account. 455. (1) The prescribed income-tax...section 508(8); or (b)   fails to comply with the...

; or (ii)   a determination by the Board for Advance Rulings in relation to the tax...or (iii)   a determination by the Board for Advance Rulings in relation to the...

Deductions in respect of rents paid. 134. (1) In computing the total income of an..., subject to a maximum of ₹ 5000 per month, or 25% of total...

102120000000098033 2025-11-25 63 Tax audit. Content Tax audit....under section 263(1)....CHAPTER IV CHAPTER IV -...

Irrespective of anything to the contrary contained in the provisions of this Act...for computing income under the head...

the purposes of this section, “safe harbour” means circumstances in which the income-tax...to accrue or arise under...

Where an assessment is to be made under section 320, the Assessing Officer may serve...on the— (a)   person whose income is to be assessed; or (b)...

-Advance payment of tax Liability for payment of advance tax. 403. (1) Advance tax...” of a tax...

to be income in a tax year....Content Income deemed to be received and dividend deemed to be...

102120000000098305 2025-11-25 335 Regular income. Content Regular income....Regular income of any...

Carry forward and set off of business loss. 112. (1) Where for any tax year, loss...computed under the head “Profits and gains of business or...

-Salaries Salaries. 15. (1) The following income shall be chargeable to income-tax...on behalf of an employer, if not...