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102120000000098128 2025-11-25 158 Relief from taxation in income from retirement...Content Relief from taxation in income from retirement benefit...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

Annual information statement. 510. (1) The prescribed income-tax authority or the...within such time and along with such information, which is in...

or 113(2) or 115(1), where— (a)   in the course of the assessment of the total income...and (b)   the assessee is entitled to have carried forward and set off such loss...

102120000000098077 2025-11-25 107 Charge of tax. Content Charge of tax....Charge of tax....

party which is without any substantial commercial purpose other than obtaining a tax...flows of any party to the arrangement apart from any effect attributable to the...

Where in any tax year, any investment has been made by the assessee which is not...of the assessee of that tax year....CHAPTER VI Chapter VI -...

shall, with necessary modifications, apply in relation to such reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

opinion of the Assessing Officer, then, the sum so credited shall be charged to income-tax...as income of the assessee of...

In a claim under this Chapter, it shall not be open to the assessee to question the...the assessee shall not be entitled to any relief on such claim except refund of...

Unexplained asset. 104. (1) Where in any tax year, any asset has been found to be...in the books of account, if any, maintained by such assessee for any source of...

in furnishing statements. 427. (1) Without prejudice to the provisions of this Act...amount of fee referred to in sub-section (1) shall,— (a)   not exceed the amount of...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

by the assessee or interest on such contributions; or (iii)   any sum received under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

102120000000098380 2025-11-25 410 Credit for advance tax....Content Credit for advance tax. Credit for advance tax....

If the gross total income of an assessee includes any profits and gains derived from...years, beginning with the tax year in which such business...

society” has the same meaning as assigned to it in Part V of the Banking Regulation Act...CHAPTER VIII CHAPTER VIII - Deductions to be made in computing total...

than ₹ 10000 but which may extend to ₹ 100000. (2) No penalty shall be levied under...filing or non-filing of statement referred therein, if the person proves that— (a)  ...

Content Tax on accumulated balance of recognised provident fund....Tax on accumulated balance of recognised provident fund. 191....CHAPTER XIII...

Court. (3) If the value determined by the Valuation Officer on a reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true