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102120000000098026 2025-11-25 56 Special provision in case of interest income of...shall be chargeable to tax under the...

for the said tax year under the head “Profits and gains of business or profession...of this Act shall not be allowed...

102120000000098392 2025-11-25 422 Recovery of tax arrear in respect of non-resident...assets Recovery of tax arrear in respect of non-resident from...

or (iv)   the Assistant Commissioner or the Deputy Commissioner; or (v)   the Income-tax...Officer or the Tax Recovery...

income of any individual, for a tax year, shall include the income arising directly...:—     where ,—   A =...

under this Act. (2) The conditions in respect of persons referred to in sub-section...year; or (b)   where business or profession is newly set up...

irrespective of anything to the contrary contained in any other provision of this Act...relating to computation of income...

deduction for the amount contributed by it, other than by way of cash, during a tax...year to a political party registered under section 29A of the...

Assessing Officer shall, irrespective of anything to the contrary contained in this Act...enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any...

30% of additional employee cost incurred in the course of such business in the tax...deduction referred to in sub-section (1) shall be allowed for three consecutive...

as if the amalgamation had not taken place, and all the other provisions of this Act...of the successor co-operative bank chargeable to tax for the...

to the other provisions of this section, the provisions relating to the tonnage tax...company, it shall exercise an option for tonnage tax scheme...

Content Depreciation and gains relating to tonnage tax assets....tax year of the tonnage tax scheme (herein referred to as...

year to a political party registered under section 29A of the Representation of...the People Act, 1951 (43 of 1951), or an electoral...

, “representative assessee” means— (a)   in respect of the income of a non-resident...section 306; (b)   in respect of the income of a minor or a...

of making an assessment (including an assessment, reassessment or recomputation under...section 279) of the income of the deceased and for the...

,— (a)   one or more banking company with— (i)   any other banking institution under...a scheme sanctioned and brought into force by the Central Government...

income of an assessee, being a co-operative society, includes any income referred..., 2013 (18 of 2013), or a corporation established by or...

fluctuation. 42. (1) Irrespective of anything contained in any other provision of this Act..., where at the time of making payment during the tax...

to the aggregate amount of false or omitted entry, where during any proceeding under...this Act, it is found that in the books of account...

pay such tax, or the advance tax paid by the assessee on its current income on or...of income...

year. (2) Where the total income of the assessee is chargeable to tax under section..., and shall accordingly be charged...

102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount...The amount of total income computed or any amount payable or...

the deduction under this section) chargeable on the total income for any tax year...then from...

or investment in the fund exceeds 5% on the 1st April or the 1st October of the tax...it is satisfied within four months of the 1st April or the 1st October of such...

(a)   not more than 8.5% of the total income of the tax year computed before making...has been disclosed in the return of...

. (1) Where a person has already been assessed for the total income of any tax year...of income furnished by him for any...

may appeal to the Appellate Tribunal against such order— (a)   an order passed under...this Act, by a Commissioner (Appeals) or a Joint...

is to be made under sub-section (2), the person responsible for collecting tax shall...Nos. 7 and 8), if the buyer is liable to deduct...

102120000000098343 2025-11-25 373 Filing of appeal by income-tax authority....Content Filing of appeal by...

Content Set off of losses under any other head of income....of this Chapter, for any tax year, if...

under any head of income shall not be assessed together as that of such community...mentioned in clause (a) under each...

The following sums shall be allowed as deduction in computing income chargeable under...section 3(1) of the Insurance Regulatory and Development...

After a finding of total partition has been recorded by the Assessing Officer under...section 315 for any Hindu family, notices under this...

enable any other person (herein referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...

payable under section 195(1)(i), on an assessee if the income determined in his...tax payable...

in due time the return of income, which is required to be furnished under section...263(1) for any tax year, if— (a)   a...

as required under a notice under section 294(1)(a), is not furnished within the...on undisclosed income determined...

shall be the aggregate of income-tax computed at the rate specified in the column...Income Rates of...

102120000000098179 2025-11-25 209 Tax on income from bonds or Global Depository Receipts...Income Rate of...