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Deemed accumulated income. 343. (1) The regular income, as reduced by the application...under section 342, to the extent...

cases. 438 . (1) Where a refund becomes due or is found to be due to any person under...this Act, the Assessing Officer or Commissioner or...

relating to an assessment or reassessment, it shall be deemed that any notice under...this Act, which is required to be served upon him, has been...

this Act in which any such order has been passed; (b)   make such inquiry or cause...such inquiry to be made; and (c)   subject to the provisions of this...

, etc., in certain cases. 489 . (1) Where during the course of any search made under...against such person and the person referred to in section 484, for an offence...

under Chapter XIX-B....Content Failure to pay tax to credit of Central Government under Chapter XIX-B....Failure to pay...

this Act, and no prosecution, suit or other proceeding shall lie against the Government...officer of the Government for anything in good faith done or intended to be done...

The Competent Authority may call for and examine the record of any proceeding under...a fresh order under the said section. (2) For the purpose of...

Processing. 399. (1) All statements of tax deducted at source or tax collected at...processed in the following manner:— (a)   the amounts...

102120000000098382 2025-11-25 412 Penalty payable when tax in default....Content Penalty payable when tax in default....sub-section (1) shall not...

Offences by Hindu undivided family. 488 . (1) Where an offence under this Act has...Irrespective of anything contained in sub-sections (1) and (2),...

Content Application of other provisions of Act....Application of other provisions of Act. 300....to assessment made under...

,— (a)   it shall not be necessary to issue an authorisation under section 247 or...make a requisition under section 248 separately in the name of...

Method of accounting. 276. (1) Income chargeable under the head “Profits and gains...of business or profession” or “Income...

of a notice, or summon, or requisition, or order, or any other communication, under...this Act (herein referred to as communication) may be made by...

conversion” means transition of a primary co-operative bank to a banking company under...the meaning assigned to it in clause (ccv) of section 5 of the Banking Regulation...

under the head “Profits and gains of business or profession”, cost of acquisition...of amalgamation; or (b)   an assessee, under a gift, or will,...

The Central Government shall cause— (a)   every rule made under this Act; (b)   rules...of procedure framed by the Appellate Tribunal...

otherwise, the Board for Advance Rulings finds, that an advance ruling pronounced under...declare such ruling to be void ab initio and thereupon, all the provisions of this...

with the Chief Justice of the High Court, may, for trial of offences punishable under...was functioning immediately before such designation. (3) While trying an offence...