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Central Government or the Board is required to be obtained before a specified date under...this Act, it shall be open to the Central Government or...

to him. (2) The Assessing Officer may make a reference to the Valuation Officer under...(d) If a person who, under this sub-section, is required to...

Content Conditions of liability to pay advance tax....Conditions of liability to pay advance tax. 404....of such tax...

102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment...income...

higher than the maximum marginal rate, tax shall be charged on the total income...rate; (b)   where the total income of...

in foreign exchange rates on foreign currency transactions shall be treated as income...or loss, as the case may be, and shall be computed as per the...

102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source....Content Penalty for failure to collect tax at source....the whole...

original asset mentioned in those sections is by way of compulsory acquisition under...received by the assessee on the date of transfer, then, the period available to him...

If the recovery of tax in any area has been entrusted to a State Government under...State Government may direct, with respect to that area or any...

assessment. 296. (1)(a) Irrespective of the provisions of section 286, the order under...(b) Where in pursuance to section 294(1)(a)(v), the time allowed...

received or accruing as a result of such transfer for the purposes of computing income...under the head “Capital gains”....CHAPTER IV CHAPTER IV -...

Content Taxability of certain income....) The income referred to in section 2(49)(w) shall be treated as the income of...

102120000000098207 2025-11-25 237 Appointment of income-tax authorities....Content Appointment of...

102120000000098208 2025-11-25 238 Control of income-tax authorities....Content Control of...

2025-11-25 475 Removal, concealment, transfer or delivery of property to prevent tax...Content Removal, concealment, transfer or delivery of property to prevent...

value as on date of agreement may be taken to be the full value of consideration under...for transfer of such asset. (5) For the determination of the stamp duty value...

only against profits and gains of another specified business. (2) Where for any tax...or the whole loss, as the case may be, shall be carried forward to the following...

If any person fails to get his accounts audited for any tax year or years or furnish...the audit report as required under section 63, the Assessing...

Content Joint and several liability of partners for tax payable by firm....Joint and several liability of partners for tax payable by firm....

Chargeability of income in transfer of assets. 97. (1) All income arising to any...person by virtue of a revocable transfer of assets shall be...

102120000000098128 2025-11-25 158 Relief from taxation in income from retirement...Content Relief from taxation in income from retirement benefit...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

Annual information statement. 510. (1) The prescribed income-tax authority or the...within such time and along with such information, which is in...

or 113(2) or 115(1), where— (a)   in the course of the assessment of the total income...and (b)   the assessee is entitled to have carried forward and set off such loss...

102120000000098077 2025-11-25 107 Charge of tax. Content Charge of tax....Charge of tax....

party which is without any substantial commercial purpose other than obtaining a tax...flows of any party to the arrangement apart from any effect attributable to the...

Where in any tax year, any investment has been made by the assessee which is not...of the assessee of that tax year....CHAPTER VI Chapter VI -...

shall, with necessary modifications, apply in relation to such reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

opinion of the Assessing Officer, then, the sum so credited shall be charged to income-tax...as income of the assessee of...

In a claim under this Chapter, it shall not be open to the assessee to question the...the assessee shall not be entitled to any relief on such claim except refund of...

Unexplained asset. 104. (1) Where in any tax year, any asset has been found to be...in the books of account, if any, maintained by such assessee for any source of...

in furnishing statements. 427. (1) Without prejudice to the provisions of this Act...amount of fee referred to in sub-section (1) shall,— (a)   not exceed the amount of...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

by the assessee or interest on such contributions; or (iii)   any sum received under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

102120000000098380 2025-11-25 410 Credit for advance tax....Content Credit for advance tax. Credit for advance tax....

If the gross total income of an assessee includes any profits and gains derived from...years, beginning with the tax year in which such business...

society” has the same meaning as assigned to it in Part V of the Banking Regulation Act...CHAPTER VIII CHAPTER VIII - Deductions to be made in computing total...

than ₹ 10000 but which may extend to ₹ 100000. (2) No penalty shall be levied under...filing or non-filing of statement referred therein, if the person proves that— (a)  ...

Content Tax on accumulated balance of recognised provident fund....Tax on accumulated balance of recognised provident fund. 191....CHAPTER XIII...

Court. (3) If the value determined by the Valuation Officer on a reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true