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who are liable to pay advance tax, other than the assessee referred to in sub-section...shall pay the same on the current income calculated in the manner laid down in...

conduct of business or profession. (3) The income-tax authority acting under this section...cash or stock or other valuable article or thing. (4) For the purposes of this...

and gains of business or profession”. 26. (1) The incomes referred to in sub-section...head “Profits and gains of business or profession”. (2) The income under...

122 or 140(9); (b)   any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...

payable thereon, is ₹ 20000 or more. (2) Irrespective of the provision in sub-section...such branch of the person to whom such loan or deposit has to be repaid. (3)...

order in writing the amount of the loss as computed by him for the purposes of section...111(1) or Section 112 or 113(2) or 115(1), where— (a)   in...

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

income-tax as income of the assessee of that tax year. (2) For the purposes of sub-section...Assessing Officer has been found to be satisfactory. (3) For the purposes of...

forward losses or allowances shall be given before allowing deduction under sub-section...(1). (4) The maximum allowable deduction under this...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(d) If a person who, under this sub-section, is required to...

A non-resident Indian may choose not to be governed by the provisions of sections...212 to 217 for any tax year by declaring it in his return of income under...

than by way of cash, during a tax year to a political party registered under section...People Act, 1951 (43 of 1951) or an electoral trust. (2) For the purposes of this...

authority shall be deemed to be a judicial proceeding within the meaning of sections...229 and 267 and for the purposes of section 233 of the...

tax collected by him to the credit of the Central Government, as required under section...but which may extend to seven years, and with fine. (2) The provisions of this...

Where an assessment is to be made under section 320, the Assessing Officer may serve...containing all or any of the requirements which may be included in a notice under...

to deliver or cause to be delivered a statement within the time prescribed in section...during which the failure continues. (2) The amount of fee referred to in...

Irrespective of anything contained in sections 82, 83, 84, 85 and 86,— (a)   if the...transfer of the original asset mentioned in those sections is...

Taxation of foreign exchange fluctuation. 43. (1) Subject to the provisions of section...computed as per the income computation and disclosure standards notified under...

such information and document received by him as per the scheme notified under section...260. (3) For the purposes of this section, the term...

of authorisation has been issued; or (ii)   in the case of requisition under section...systems, and extracts seized from a person during the course of search under...