खोजें

this Act by way of appeal, reference or revision or by a Court in any proceeding...under any other law; or (b)   the directions issued by the...

,— (a)   who is the liquidator of any company which is being wound up, whether under...his appointment as such to the Assessing Officer who is entitled to assess the...

102120000000098131 2025-11-25 161 Special provisions relating to avoidance of tax...relating to avoidance of tax Computation of...

in case of business reorganisation of co-operative banks. 64. (1) The deduction under...where business reorganisation of a co-operative bank has taken place during the...

statement or certificate. 429. (1) Without prejudice to the provisions of this Act...a certificate as may be prescribed under section 354(1)(g), it...

his Aadhaar number under section 262(6) and such person fails to do so on or before..., as may be prescribed, not exceeding ₹ 1000, at the time of making intimation...

section 506 Content Penalty for failure to furnish information or document under...Penalty for failure to furnish information or document under...

If any person satisfies the Assessing Officer that the amount of tax paid by him...or on his behalf or treated as paid by him or on his behalf for any...

Any sum imposed by way of interest, fine, penalty, or any other sum payable under...Part for the recovery of arrears of tax....CHAPTER XIX CHAPTER...

avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax...; (c)   lacks commercial substance or is deemed to lack commercial substance...

If a person makes a statement in any verification under this Act or under any rule...believe to be true, he shall be...

Where tax is deductible at the source under this Chapter, the assessee shall not...be called upon to pay the tax himself...

investment fund required to furnish a statement or any information or document under...paragraph 4 of Schedule I, fails to do so within the time prescribed...

required to furnish a statement of financial transaction or reportable account under...section 508(1), fails to furnish such statement within the time prescribed...

when salary, etc., is paid in arrears or in advance. 157. (1) Where the total income...arrear or advance salary; or (b)   salary for more than twelve months in any one...

then the capital gain computed by the followiing formula shall not be charged under...section 67:—   Where,   A = the capital gains not to be charged...

who transfers without adequate consideration, any property to the spouse (except under...a contract of the nature referred to in section 53A of the Transfer of Property...

CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE Transfer of...chargeable to...

certain matters. 513. (1) Any assessee, entitled or required to attend before any income-tax...assessee is required to attend personally for...

Content Instalments of advance tax and due dates....No. 1 or 3), shall pay the whole amount of advance tax on the current...

as it thinks fit. (2) The Appellate Tribunal may amend any order passed by it under...condition that the assessee— (a)   deposits not less than 20% of the amount of...

The Assessing Officer or the Commissioner (Appeals) may, during any proceeding under...this Act, require any person referred to in sub-section...

Content Charge of tax in case of a firm. 14....-Assessment of firms Charge of tax in case of a firm. 324....total income...

office in India set up as per the guidelines issued by the Reserve Bank of India under...the Foreign Exchange Management Act, 1999 (42 of 1999),...

concern, then, such Indian concern shall, for the purposes of determination of any income...accruing or arising in India under the said section,...

102120000000097998 2025-11-25 28 Rent, rates, taxes, repairs and insurance....Content Rent, rates, taxes, repairs and insurance....CHAPTER IV...

assets from the company, then,— (a)   such shareholder shall be chargeable to income-tax...under the head “Capital gains”,...

  to make and deliver an account or a statement or declaration relating to any income...chargeable to tax which is false and which he either knows...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...for which an application has been made by an applicant, being...

assessees-Special cases Who may be regarded as agent. 306. (1) For the purposes of this Act...non-resident; or (iii)   from or through whom the non-resident is in receipt...

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...

Every person deducting, retaining, or paying any tax in pursuance of this Act in...respect of an income belonging to...

maintains or furnishes an incorrect information or document. (2) The prescribed income-tax...500000 on a person, if he fails to furnish the...

any provision of this Act or the rules made thereunder. (2) The penalty under sub-section...(1) shall be payable for each such report or...

102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

dispose of any case allotted to the Bench, pertaining to an assessee whose total income...case, including those who first heard it. (6) Subject to the provisions of this...

this Act in respect of such assessees, it may publish such names and particulars...in such manner as it thinks fit. (2) No publication under this...

this Act, take cognizance of the offence for which the accused is committed for...2) For the purposes of sub-section (1)(a), the court competent to try offences...

Offences by companies. 487 . (1) If an offence under this Act has been committed...this Act has been committed by a...

Deemed accumulated income. 343. (1) The regular income, as reduced by the application...under section 342, to the extent...