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Entries in the records or other documents in the custody of an income-tax authority...(a)   the production of the records or other documents in the...

realised. (2) The amount deemed to be income from house property under sub-section...(1) shall be included in the total...

year shall be set off only against income from specified activity. (2) Where for...any tax year, loss computed in respect of a specified activity...

Nos. 10 to 19 and 42 to 45), shall exclude any income of a registered non-profit...organisation from its total income for that...

entered into an international transaction or specified domestic transaction in any tax...Officer shall compute the total income of the assessee...

Procedure. 471. (1) No order imposing a penalty under this Chapter shall be made...approval of the Joint Commissioner— (a)   where the penalty exceeds ₹ 10000, by the...

resident in India, who is certified by a medical authority, at any time during the tax...under section 263 for the tax...

Form of appeal and limitation. 358. (1) Every appeal under this Chapter shall be...to which the appeal relates is ₹ 100000 or less; (b)   ₹ 500, where the total...

statement of financial transaction or reportable account. 455. (1) The prescribed income-tax...section 508(8); or (b)   fails to comply with the...

; or (ii)   a determination by the Board for Advance Rulings in relation to the tax...or (iii)   a determination by the Board for Advance Rulings in relation to the...

Deductions in respect of rents paid. 134. (1) In computing the total income of an..., subject to a maximum of ₹ 5000 per month, or 25% of total...

102120000000098033 2025-11-25 63 Tax audit. Content Tax audit....under section 263(1)....CHAPTER IV CHAPTER IV -...

Irrespective of anything to the contrary contained in the provisions of this Act...for computing income under the head...

the purposes of this section, “safe harbour” means circumstances in which the income-tax...to accrue or arise under...

Where an assessment is to be made under section 320, the Assessing Officer may serve...on the— (a)   person whose income is to be assessed; or (b)...

-Advance payment of tax Liability for payment of advance tax. 403. (1) Advance tax...” of a tax...

to be income in a tax year....Content Income deemed to be received and dividend deemed to be...

102120000000098305 2025-11-25 335 Regular income. Content Regular income....Regular income of any...

Carry forward and set off of business loss. 112. (1) Where for any tax year, loss...computed under the head “Profits and gains of business or...

-Salaries Salaries. 15. (1) The following income shall be chargeable to income-tax...on behalf of an employer, if not...

during a tax year which is of a religious nature; (c)   the instrument under which...as may be prescribed, and deliver or cause to be delivered to...

102120000000098319 2025-11-25 349 Return of income. Content Return of income....provisions of this Part, exceeds the maximum amount which is not...

Certain transfers to be void. 499. (1) Where, during the pendency of any proceeding under...this Act or after the completion thereof, but before...

Content Act to have effect pending legislative provision for charge of tax....Act to have effect pending legislative...

102120000000098275 2025-11-25 305 Right of representative assessee to recover tax...Content Right of representative assessee to recover tax...

Content Tax Recovery Officer by whom recovery is to be effected....of section 413, the Tax Recovery Officer shall be— (a)   the...

(1) and (4); or (b)   does not send to the Assessing Officer an intimation under..., the advance tax payable by him under...

Modification and revision of notice in certain cases. 290. (1) Where,— (a)   any tax...or any other sum in respect of which a notice of demand has been issued earlier...

rejected if the question raised therein— (a)   is already pending before any income-tax...to a transaction or issue which is designed prima facie...

Where, during the pendency of any proceeding for— (a)   the assessment of any income...or for the assessment or reassessment of any income, which...

buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax...under the head...

of any such undertaking is eligible for benefits under this Part, then the Assessing...Officer shall have the power to determine the income of such...

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...

Content Payment of advance tax by assessee on his own accord....is liable to pay advance tax under section 404 (whether or...

Content Income from business of operating qualifying ships. G....-Special provisions relating to income of shipping companies...

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...

year shall be chargeable to income-tax as long-term capital gains and shall be deemed...to be the income of the...

notification, make an exemption, reduction in rate, or other modification of income-tax...which such class of persons or the members thereof are to...

102120000000098193 2025-11-25 223 Tax on income of unit holder and business trust...Content Tax on...

102120000000098204 2025-11-25 234 Avoidance of tax and exclusion from tonnage tax...Content Avoidance of tax and exclusion...