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If any person convicted of an offence under sections 476, 477, 478(1), 479, 480,...482 or 484 is again convicted of an offence under any of the said...

amount of arrears due from the assessee (such statement being herein and in sections...properties of the assessee. (2) The Tax Recovery Officer may take action under...

For the purposes of this section and sections 161, 162, 163, 165, 171 and 172, unless...date one month before the due date for furnishing the...

of this Act, where a person is required to intimate his Aadhaar number under section...prescribed, not exceeding ₹ 1000, at the time of making intimation under the said...

provisions of this Act, where, a person required to furnish a return of income under section...263 fails to do so within such time as may be prescribed in...

charged on such income at the maximum marginal rate. (2) For the purposes of this section..., “oral trust” shall have the meaning assigned to it in...

allowed a credit against the tax payable under this Act,   except tax paid under section...392(2)(a) and tax deducted as per section 393(3) (Table:...

For the purposes of sections 96 and 97, and this section,— (a)   “transfer” includes

in which it is received, irrespective of anything to the contrary contained in section...reasonable certainty of its realisation is achieved. (3) The income referred to in...

any part of the tax as required by or under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table: Sl.

before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...effect shall be given to the order of the Supreme Court in the manner provided in...

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

or realised. (2) The amount deemed to be income from house property under sub-section...equal to 30% of the arrears of rent or the unrealised rent referred to in...

by the Board as per the guidelines issued by it. (2) If a deduction under this section...and allowed for any tax year in respect of any expenditure referred to in...

in the total income of the assessee for any tax year as per the provisions of section...92(2)(h) of this Act or section 56(2)(ix) of the Income-tax...

Irrespective of anything contained in section 304(1) or (5), where the person entitled...to the income referred to in section 9(2) is a...

the Act charged as an offence in that prosecution. (2) For the purposes of this section...fact or belief in, or reason to believe, a fact. (3) For the purposes of this...

, its value substantially from the assets located in India, as referred to in section...purposes of determination of any income accruing or arising in India under the said...

group of cases, as specified in the notification. (2) For the purposes of this section...Special Court shall also try an offence, other than an offence referred to in...