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relating to an assessment or reassessment, it shall be deemed that any notice under...this Act, which is required to be served upon him, has been...

this Act in which any such order has been passed; (b)   make such inquiry or cause...such inquiry to be made; and (c)   subject to the provisions of this...

, etc., in certain cases. 489 . (1) Where during the course of any search made under...against such person and the person referred to in section 484, for an offence...

102120000000098265 2025-11-25 295 Undisclosed income of any other person....Content Undisclosed income of any other person....that any undisclosed...

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

The Competent Authority may call for and examine the record of any proceeding under...a fresh order under the said section. (2) For the purpose of...

this Act, and no prosecution, suit or other proceeding shall lie against the Government...officer of the Government for anything in good faith done or intended to be done...

Offences by Hindu undivided family. 488 . (1) Where an offence under this Act has...Irrespective of anything contained in sub-sections (1) and (2),...

Content Application of other provisions of Act....Application of other provisions of Act. 300....to assessment made under...

under Chapter XIX-B....Content Failure to pay tax to credit of Central Government under Chapter XIX-B....Failure to pay...

,— (a)   it shall not be necessary to issue an authorisation under section 247 or...make a requisition under section 248 separately in the name of...

Processing. 399. (1) All statements of tax deducted at source or tax collected at...processed in the following manner:— (a)   the amounts...

of a notice, or summon, or requisition, or order, or any other communication, under...this Act (herein referred to as communication) may be made by...

conversion” means transition of a primary co-operative bank to a banking company under...the meaning assigned to it in clause (ccv) of section 5 of the Banking Regulation...

102120000000098382 2025-11-25 412 Penalty payable when tax in default....Content Penalty payable when tax in default....sub-section (1) shall not...

The Central Government shall cause— (a)   every rule made under this Act; (b)   rules...of procedure framed by the Appellate Tribunal...

Method of accounting. 276. (1) Income chargeable under the head “Profits and gains...of business or profession” or “Income...

with the Chief Justice of the High Court, may, for trial of offences punishable under...was functioning immediately before such designation. (3) While trying an offence...

otherwise, the Board for Advance Rulings finds, that an advance ruling pronounced under...declare such ruling to be void ab initio and thereupon, all the provisions of this...

under the head “Profits and gains of business or profession”, cost of acquisition...of amalgamation; or (b)   an assessee, under a gift, or will,...

is found in the possession or control of any person in the course of a search under...section 247 or survey under section 253, it may, in any...

Content Penalty for failure to deduct tax at source....Penalty for failure to deduct tax at source. 448 ....of the tax as...

for the purpose of exercising its powers, have all the powers of a civil court under...of Civil Procedure, 1908 (5 of 1908) as are referred to in section 246 of this...

102120000000098447 2025-11-25 477 Failure to pay tax collected at source....Content Failure to pay tax collected at source....Failure to pay...

Presumption as to culpable mental state. 490 . (1) In any prosecution for any offence under...this Act, which requires a culpable mental state on...

102120000000098492 2025-11-25 522 Return of income, etc., not to be invalid on certain...Content Return of income, etc., not to be invalid on...

Content Recovery by suit or under other law not affected....Recovery by suit or under other law not affected. 421....CHAPTER XIX CHAPTER XIX -...

assessment. 271. (1) If any person— (a)   fails to furnish the return required under...or (5) or (6); or (b)   fails to comply with all the terms of a notice issued...

to proceedings before Special Court. 498. (1) Save as otherwise provided in this Act...qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor...

102120000000098308 2025-11-25 338 Income not to be included in regular income....Content Income not to be included in...

Content Certificate by Tax Recovery Officer and validity thereof....is in default or is deemed to be in default in making a payment of tax, the...

A receipt shall be given for any money paid or recovered under this Act.

by the Appellate Tribunal may file an appeal to the High Court and such appeal under...law as is referred to in sub-section (1). (9) Save as otherwise provided in this...

inferior to that of a Judicial Magistrate of the first class shall try any offence under...this Act.

102120000000098450 2025-11-25 480 Failure to furnish return of income in search cases...Content Failure to furnish return of income in search...

an impermissible avoidance arrangement, then, the consequences, in relation to tax..., of the arrangement, including denial of tax benefit or a...

section 439 and initiation of proceedings under section 478 or section 479, if—...(a)   the tax and interest payable as per the order of assessment...

regulate its own procedure in all matters arising out of the exercise of its powers under...this Act.

Interest under section 423, 424 or 425 or penalty under section 439 shall not be...levied or imposed upon the assessee for the undisclosed...

computing the period of limitation prescribed for an appeal or an application under...this Act, the day on which the order complained of was served...