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during a tax year which is of a religious nature; (c)   the instrument under which...as may be prescribed, and deliver or cause to be delivered to...

102120000000098319 2025-11-25 349 Return of income. Content Return of income....provisions of this Part, exceeds the maximum amount which is not...

Certain transfers to be void. 499. (1) Where, during the pendency of any proceeding under...this Act or after the completion thereof, but before...

Content Act to have effect pending legislative provision for charge of tax....Act to have effect pending legislative...

102120000000098275 2025-11-25 305 Right of representative assessee to recover tax...Content Right of representative assessee to recover tax...

Content Tax Recovery Officer by whom recovery is to be effected....of section 413, the Tax Recovery Officer shall be— (a)   the...

Modification and revision of notice in certain cases. 290. (1) Where,— (a)   any tax...or any other sum in respect of which a notice of demand has been issued earlier...

(1) and (4); or (b)   does not send to the Assessing Officer an intimation under..., the advance tax payable by him under...

rejected if the question raised therein— (a)   is already pending before any income-tax...to a transaction or issue which is designed prima facie...

Where, during the pendency of any proceeding for— (a)   the assessment of any income...or for the assessment or reassessment of any income, which...

buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax...under the head...

of any such undertaking is eligible for benefits under this Part, then the Assessing...Officer shall have the power to determine the income of such...

this Act by way of appeal, reference or revision or by a Court in any proceeding...under any other law; or (b)   the directions issued by the...

Content Payment of advance tax by assessee on his own accord....is liable to pay advance tax under section 404 (whether or...

Content Income from business of operating qualifying ships. G....-Special provisions relating to income of shipping companies...

statement or certificate. 429. (1) Without prejudice to the provisions of this Act...a certificate as may be prescribed under section 354(1)(g), it...

year shall be chargeable to income-tax as long-term capital gains and shall be deemed...to be the income of the...

notification, make an exemption, reduction in rate, or other modification of income-tax...which such class of persons or the members thereof are to...

102120000000098193 2025-11-25 223 Tax on income of unit holder and business trust...Content Tax on...

his Aadhaar number under section 262(6) and such person fails to do so on or before..., as may be prescribed, not exceeding ₹ 1000, at the time of making intimation...