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(2) of section 115-O; (ii)   the proviso to section 194B; (iii)   the first proviso...to sub-section (1) of...

(1) of] 26[section 271, section 271A, section 271B, 27[section 271BB,] section...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 43 [***] 44...Commissioner...

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section

Assessment order under section 270(10) or section 271....166 read with section 377....or an order under...

a notice under section 268(1) after the due date....to a notice under section 268(1)....Date of completion of the assessment under...

424(2), for the purposes of sub-section (3), interest payable under section 424...,— (a)   interest payable under section...

286, the order under section 294 shall be passed within twelve months from the end...(b) Where in pursuance to section 294(1)(a)(v), the time...

any tax is payable on the basis of any return required to be furnished under section...157; (d)   any relief of tax or deduction of tax claimed under...

439 and initiation of proceedings under section 478 or section 479, if— (a)   the...proceedings under section 478 or 479....

408. (2) The order referred to in sub-section (1) may be passed at any time during...in response to a notice under section 268; or (b)   a regular...

, where, in any tax year, an assessee who is liable to pay advance tax under section...157; (c)   any relief of tax allowed under section 159(1) on...

the report referred to in sub-section (2) of the said section, for a reporting accounting...(7) of the said section, the...

except an order referred to in section 274(12); or (h)   an order made under section...under section 398; or (l)   an...

268(1) or 270(8) or fails to comply with a direction issued under section 268(5)...pay tax under section 416(3); or (i)   furnish a statement under...

), in respect of a tax year, for which the option is declared valid under sub-section...(1), an order under sub-section (6) may be made at any time...

No. 1); (v)   section 22(1)(b), in respect of properties referred to in section 21...(6); (vi)   section 33(8); (vii)  ...

instance, forward a draft of the proposed order of assessment (hereafter in this section...274(12). (17) For the purposes of this section, subject...

279, the Assessing Officer shall, subject to the provisions of section 281, issue...a notice to the assessee, along with a copy of the order passed under...

Act but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (ii)   Chapter VIII other than provisions of...

Assessment. 270. (1) Where a return has been made under section 263, or in response...to a notice under section 268(1) such return shall be...

than by way of advance tax, specified as payable in a notice of demand under section...398(3) on the amount of tax specified in the intimation issued under...

270(1) or (10) or section 271 or 279 or 294(1)(c) of this Act or section 143 or...to a notice under section 268(1) of this...

from his gross total income of a tax year, subject to the provisions of this section...(2) and approved by the Board in this behalf. (2) The deduction under...

(1) A tonnage tax company shall, subject to and as per the provisions of this section...(6). (2) For the purposes of this section, the expression...

to the conditions as specified in column C, within four years referred to in section...67 in terms of section 70(1)(c) or (d); (b)   such gains are...

Court in an appeal under section 261 of the Income-tax Act, 1961 or section 367...of this Act or in a reference under...

Rate specified in section 393(2) (Table: Sl. No. 6). 7....58, 60 and 61 and section 93 for computing income referred to in...

Specified profession as referred to in section 62(4). Specified assessee....(2). (5) For the purposes of sub-section (2) (Table: Sl....63. (9) For...

67. (2) If the net consideration referred to in sub-section (1) is not utilised...(2) shall, subject to sub-section (8), be deemed to be the cost...

due to the assessee under this Act, he shall, subject to the provisions of this section...of advance tax or treated as paid under section 390(5),...

(3); and (e)   fulfils all the conditions provided in sub-section (5) of this section...and section 205(2). (2) The option...

an amount equal to one-tenth of the amount of expenditure referred to in sub-section...2), in each of the relevant tax years. (2) The expenditure referred to in...

a company), who is resident in India, incurs any expenditure specified in sub-section...(1) in respect of aggregate of expenditure referred to in...

seized or requisitioned. 251. (1) Where the authorised officer referred to in section...247(1) has no jurisdiction over the person referred to in...

of the following liabilities may be recovered out of the assets seized under section...247 or requisitioned under section 248 in the following...

said agreement, he shall, irrespective of anything to the contrary contained in section...month in which the agreement was entered into. (2) Except as provided in this...

347; or (b)   fails to get books of account audited under section 348; or (c)  ...334. (2) Irrespective of the provisions of section 338, any the...

assessed is greater than the income determined in the return processed under section...270(1)(a); (e)   the amount of deemed total income assessed as per...