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” means the total income computed under this Act, without giving effect to the allowance...arithmetic mean of his adjusted...

deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...

A, B, E and this Part of this Chapter, the income-tax payable by a person, being...Total income Rate of...

Scope of total income. 5. (1) Subject to the provisions of this Act, the total income...of any...

102120000000098169 2025-11-25 199 Tax on income of certain manufacturing domestic...Content Tax on...

as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...

year and such company has not been a resident in India in earlier tax years, then..., re-compute the total income of the assessee for the said...

deduction of actual cost in respect of any machinery or plant has been allowed under...under the head “Profits and gains of business or profession”...

, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...

company) to an employee [other than employee referred in sub-clause (i)] whose income...under the head “Salaries” by way of monetary payment (from...

Income Rate of Income-tax payable A B C 1....under section 263(1), if— (a)   his total...

102120000000098229 2025-11-25 259 Power to call for information by prescribed income-tax...Content Power to call for information by prescribed...

which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...

asset, the amount of capital gains as exceeds such investment shall be charged under...section 3 of the National Highways Authority of India Act,...

the jurisdiction of different specified income-tax authorities, the question shall...be determined— (a)   by the specified...

Central Government with the Government of any country outside India for recovery of income-tax...under this...

, if,— (a)   none of the beneficiaries has any other income chargeable under this...Act exceeding the maximum amount not...

the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...to that Act in force in any part of...

contained in section 197, the tax payable by an assessee on his total income shall...includes any income chargeable...

or body. 310. (1) Income-tax shall not be payable by an assessee (who is a member...as part of his total income. (3) Where...

contained in any other provisions of this Act, the total undisclosed income of the...block period, determined under...

notice or other document to be issued by any income-tax authority, such notice or...this Act by any...

102120000000098121 2025-11-25 151 Deduction in respect of royalty income, etc., of...of deduction under this section. (4) In respect of any...

General or Director General may issue such instructions or directions to the income-tax...statement made or account or other document produced by...

, 2023. (2) The deduction under sub-section (1) shall be allowed for a tax year as...this section in respect of such...

chargeable to tax in the tax year. (2) In the case of an assessee, being an individual...sub-section (2)(a) and (c) or aggregate of the sum...

repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (7) Deduction...

Act, impose penalty on any person who has under-reported his income and such penalty...order is a loss, the amount of...

under the head “Profits and gains of business or profession”. (2) For the purposes...specified in the agreement and the other provisions of this...

by prescribed income-tax authority under section 259, or exercise of power to inspect...by— (a)   eliminating the...

statement, for such period, within such time, in such form and manner and to such income-tax...authority, as may be prescribed. (2) Where the...

Notice of demand. 289. (1) When any tax, interest, penalty, fine or any other sum...is payable in consequence of any order passed under this...

of the assessee includes income which is chargeable under the head “Profits and...to such sum furnished by the payee to the prescribed...

. (3) If any assessee is in receipt of any income chargeable under the head “Salaries...due, an amount sufficient to discharge the...

fifteen lakh rupees during the tax year referred therein (other than the income...tax year for each of his other sources...

includes income on which no tax is payable. 190....income-tax is payable...

Deductions. 93. (1) The income chargeable under the head “Income from other sources...or ₹ 25000, whichever is less, where...

Effect to advance pricing agreement. 169. (1) If a return of income for any tax year...of the relevant tax year; or (b)  ...

to be profits and gains of business or profession and shall be chargeable to income-tax...chargeable to tax...

Mode of computation of capital gains. 72. (1) Income chargeable under the head “Capital...or under Chapter VIII; (b)   any...