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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...

,— (a)   who is the liquidator of any company which is being wound up, whether under...his appointment as such to the Assessing Officer who is entitled to assess the...

102120000000098131 2025-11-25 161 Special provisions relating to avoidance of tax...relating to avoidance of tax Computation of...

in case of business reorganisation of co-operative banks. 64. (1) The deduction under...where business reorganisation of a co-operative bank has taken place during the...

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...

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...

section 506 Content Penalty for failure to furnish information or document under...Penalty for failure to furnish information or document under...

If any person satisfies the Assessing Officer that the amount of tax paid by him...or on his behalf or treated as paid by him or on his behalf for any...

Any sum imposed by way of interest, fine, penalty, or any other sum payable under...Part for the recovery of arrears of tax....CHAPTER XIX CHAPTER...

avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax...; (c)   lacks commercial substance or is deemed to lack commercial substance...

If a person makes a statement in any verification under this Act or under any rule...believe to be true, he shall be...

Where tax is deductible at the source under this Chapter, the assessee shall not...be called upon to pay the tax himself...

investment fund required to furnish a statement or any information or document under...paragraph 4 of Schedule I, fails to do so within the time prescribed...

required to furnish a statement of financial transaction or reportable account under...section 508(1), fails to furnish such statement within the time prescribed...

when salary, etc., is paid in arrears or in advance. 157. (1) Where the total income...arrear or advance salary; or (b)   salary for more than twelve months in any one...

then the capital gain computed by the followiing formula shall not be charged under...section 67:—   Where,   A = the capital gains not to be charged...

who transfers without adequate consideration, any property to the spouse (except under...a contract of the nature referred to in section 53A of the Transfer of Property...

CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE Transfer of...chargeable to...

certain matters. 513. (1) Any assessee, entitled or required to attend before any income-tax...assessee is required to attend personally for...

Content Instalments of advance tax and due dates....No. 1 or 3), shall pay the whole amount of advance tax on the current...