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Content Penalty for failure to deduct tax at source....Penalty for failure to deduct tax at source. 448 ....of the tax as...

102120000000098447 2025-11-25 477 Failure to pay tax collected at source....Content Failure to pay tax collected at source....Failure to pay...

102120000000098492 2025-11-25 522 Return of income, etc., not to be invalid on certain...Content Return of income, etc., not to be invalid on...

Content Recovery by suit or under other law not affected....Recovery by suit or under other law not affected. 421....CHAPTER XIX CHAPTER XIX -...

assessment. 271. (1) If any person— (a)   fails to furnish the return required under...or (5) or (6); or (b)   fails to comply with all the terms of a notice issued...

is found in the possession or control of any person in the course of a search under...section 247 or survey under section 253, it may, in any...

102120000000098308 2025-11-25 338 Income not to be included in regular income....Content Income not to be included in...

for the purpose of exercising its powers, have all the powers of a civil court under...of Civil Procedure, 1908 (5 of 1908) as are referred to in section 246 of this...

Content Certificate by Tax Recovery Officer and validity thereof....is in default or is deemed to be in default in making a payment of tax, the...

Presumption as to culpable mental state. 490 . (1) In any prosecution for any offence under...this Act, which requires a culpable mental state on...

102120000000098450 2025-11-25 480 Failure to furnish return of income in search cases...Content Failure to furnish return of income in search...

an impermissible avoidance arrangement, then, the consequences, in relation to tax..., of the arrangement, including denial of tax benefit or a...

102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment...income...

to proceedings before Special Court. 498. (1) Save as otherwise provided in this Act...qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor...

higher than the maximum marginal rate, tax shall be charged on the total income...rate; (b)   where the total income of...

section 439 and initiation of proceedings under section 478 or section 479, if—...(a)   the tax and interest payable as per the order of assessment...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be...levied or imposed upon the assessee for the undisclosed...

A receipt shall be given for any money paid or recovered under this Act.

Content Conditions of liability to pay advance tax....Conditions of liability to pay advance tax. 404....of such tax...

inferior to that of a Judicial Magistrate of the first class shall try any offence under...this Act.