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102120000000098229 2025-11-25 259 Power to call for information by prescribed income-tax...Content Power to call for information by prescribed...

Scope of total income. 5. (1) Subject to the provisions of this Act, the total income...of any...

Income Rate of Income-tax payable A B C 1....under section 263(1), if— (a)   his total...

deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...

, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...

Interest on refunds. 437 . (1) Where a refund is due to the assessee under this Act...of advance tax or treated as paid...

Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax...  the assessee; and (b)   the Principal Commissioner or...

as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...

which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...

or (b)   a banking company referred to in section 5(c) of the Banking Regulation Act...one or more company or companies, if the share purchase agreement entered into...

year and such company has not been a resident in India in earlier tax years, then..., re-compute the total income of the assessee for the said...

the jurisdiction of different specified income-tax authorities, the question shall...be determined— (a)   by the specified...

or body. 310. (1) Income-tax shall not be payable by an assessee (who is a member...as part of his total income. (3) Where...

, if,— (a)   none of the beneficiaries has any other income chargeable under this...Act exceeding the maximum amount not...

contained in section 197, the tax payable by an assessee on his total income shall...includes any income chargeable...

asset, the amount of capital gains as exceeds such investment shall be charged under...section 3 of the National Highways Authority of India Act,...

Central Government with the Government of any country outside India for recovery of income-tax...under this...

deduction of actual cost in respect of any machinery or plant has been allowed under...under the head “Profits and gains of business or profession”...

notice or other document to be issued by any income-tax authority, such notice or...this Act by any...

contained in any other provisions of this Act, the total undisclosed income of the...block period, determined under...