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1 अप्रैल 26, 11:43 am
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...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
Act but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (ii) Chapter VIII other than provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
270(1) or (10) or section 271 or 279 or 294(1)(c) of this Act or section 143 or...to a notice under section 268(1) of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
from his gross total income of a tax year, subject to the provisions of this section...(2) and approved by the Board in this behalf. (2) The deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
than by way of advance tax, specified as payable in a notice of demand under section...398(3) on the amount of tax specified in the intimation issued under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
(1) A tonnage tax company shall, subject to and as per the provisions of this section...(6). (2) For the purposes of this section, the expression...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
to the conditions as specified in column C, within four years referred to in section...67 in terms of section 70(1)(c) or (d); (b) such gains are...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Court in an appeal under section 261 of the Income-tax Act, 1961 or section 367...of this Act or in a reference under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
Rate specified in section 393(2) (Table: Sl. No. 6). 7....58, 60 and 61 and section 93 for computing income referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
Specified profession as referred to in section 62(4). Specified assessee....(2). (5) For the purposes of sub-section (2) (Table: Sl....63. (9) For...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
67. (2) If the net consideration referred to in sub-section (1) is not utilised...(2) shall, subject to sub-section (8), be deemed to be the cost...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
due to the assessee under this Act, he shall, subject to the provisions of this section...of advance tax or treated as paid under section 390(5),...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
(3); and (e) fulfils all the conditions provided in sub-section (5) of this section...and section 205(2). (2) The option...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
an amount equal to one-tenth of the amount of expenditure referred to in sub-section...2), in each of the relevant tax years. (2) The expenditure referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
a company), who is resident in India, incurs any expenditure specified in sub-section...(1) in respect of aggregate of expenditure referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
of the following liabilities may be recovered out of the assets seized under section...247 or requisitioned under section 248 in the following...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
assessed is greater than the income determined in the return processed under section...270(1)(a); (e) the amount of deemed total income assessed as per...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
seized or requisitioned. 251. (1) Where the authorised officer referred to in section...247(1) has no jurisdiction over the person referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
347; or (b) fails to get books of account audited under section 348; or (c) ...334. (2) Irrespective of the provisions of section 338, any the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
Act, the Assessing Officer may serve on any person who has made a return under section...263 or in whose case the time allowed under section 263(1)...
Act: आयकर अधिनियम, 2025 Year: 2025

