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(2) of section 115-O; (ii)   the proviso to section 194B; (iii)   the first proviso...to sub-section (1) of...

(1) of] 26[section 271, section 271A, section 271B, 27[section 271BB,] section...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 43 [***] 44...Commissioner...

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section

Assessment order under section 270(10) or section 271....166 read with section 377....or an order under...

a notice under section 268(1) after the due date....to a notice under section 268(1)....Date of completion of the assessment under...

424(2), for the purposes of sub-section (3), interest payable under section 424...,— (a)   interest payable under section...

286, the order under section 294 shall be passed within twelve months from the end...(b) Where in pursuance to section 294(1)(a)(v), the time...

any tax is payable on the basis of any return required to be furnished under section...157; (d)   any relief of tax or deduction of tax claimed under...

439 and initiation of proceedings under section 478 or section 479, if— (a)   the...proceedings under section 478 or 479....

408. (2) The order referred to in sub-section (1) may be passed at any time during...in response to a notice under section 268; or (b)   a regular...

, where, in any tax year, an assessee who is liable to pay advance tax under section...157; (c)   any relief of tax allowed under section 159(1) on...

the report referred to in sub-section (2) of the said section, for a reporting accounting...(7) of the said section, the...

except an order referred to in section 274(12); or (h)   an order made under section...under section 398; or (l)   an...

268(1) or 270(8) or fails to comply with a direction issued under section 268(5)...pay tax under section 416(3); or (i)   furnish a statement under...

), in respect of a tax year, for which the option is declared valid under sub-section...(1), an order under sub-section (6) may be made at any time...

No. 1); (v)   section 22(1)(b), in respect of properties referred to in section 21...(6); (vi)   section 33(8); (vii)  ...

instance, forward a draft of the proposed order of assessment (hereafter in this section...274(12). (17) For the purposes of this section, subject...

279, the Assessing Officer shall, subject to the provisions of section 281, issue...a notice to the assessee, along with a copy of the order passed under...