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any, remaining payable under this Act by such person. (2) Any action under sub-section...proposed to be taken. (3) Where,— (a)   a part of the refund is set off under...

In sections 213 to 218,— (a)   “foreign exchange asset” means any specified asset...(18 of 2013); or (iv)   any security of the Central Government as defined in...

mail or electronic mail message) to which the communication referred to in sub-section...delivered or transmitted to the person therein named. (3) For the purposes of this...

tax year, to the account of an employee under a pension scheme referred to in section...Fund account of an individual enrolled in the Agnipath Scheme referred to in...

therein. (2) Wherever the conditions referred to in the Schedules referred in sub-section...Central Government may make rules or issue notifications for the purposes of...

in that year, but when such person is “not ordinarily resident” in India under section...arising outside India shall not be deemed to be received in India under this...

cannot be wholly set off against the income under the head “Capital gains” as per section...following tax year and so on. (2) No loss shall be carried forward under this...

the manner as may be prescribed, and accordingly tax shall be deducted under section...circumstances under which, an application may be made for grant of a certificate...

requisition” means requisition of books of account, other documents or any assets under section...248; (c)   “search” means a search initiated under...

length price of such benefit, service or facility. (4) The provisions of this section...shall not apply if the determination under sub-section (1)...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

For the purposes of sections 20 to 24, the “owner” in relation to a property or any...or part thereof in part performance of a contract of the nature referred to in...

him to the person on whose behalf he is liable to pay tax (hereinafter in this section...assessee or person with regard to the amount to be so retained as referred to in...

assessment; (b)   where such appeal is against an order of assessment made under section...assessment for which the proceeding before the Settlement Commission abates under...

arrangement declared to be an impermissible avoidance arrangement as referred to in sub-section...through any arrangement by disregarding any corporate structure. (3) In...

proceed to recover the amount specified in a certificate drawn up by him under section...Recovery Officer may forward to the Board a certificate drawn up by him under...

Central Government that any person to whom immunity has been tendered under this section...have been withdrawn. (4) The person whose immunity has been withdrawn under...

imposition of any tax, duty or cess, or dealings in foreign exchange as defined in section...in question in any court of law. (3) Irrespective of anything contained in...

of the court, also be liable to fine. (3) The punishment referred to in this section...imposable under any other provision of this Act. (4) For the purposes of this...

claim for refund under this Chapter shall be made by furnishing return as per section

The specified authority for the purposes of sections 280 and 281 shall be the Additional

The reason to believe or reason to suspect, as referred to in section 247 or 248,

Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section

that such donation is invested or deposited in any of the modes permitted under section

in an arrangement; (8)   “relative” shall have the meaning assigned to it in section...or any other tax year; (12)   “tax treaty” means an agreement referred to in...

for which an application has been made by an applicant, being a resident, under section

delivered on an appeal made to High Court in respect of an order passed under section

audited for any tax year or years or furnish the audit report as required under section

return of total income which is required to be furnished by notice given under section

If as a result of an appeal under section 356 or 357 or 362, any change is made in

share shall be included in their total income. (2) The relief available under section

be necessary for a non-resident Indian to furnish a return of his income under section

in the possession of an income-tax authority, as may be prescribed. (2) In sub-section

income-tax under the head “Income from house property”. (2) The provisions of sub-section

non-profit organisation (other than a registered non-profit organisation mentioned in section

a Deputy Director or an Assistant Director. (2) The order referred to in sub-section

Irrespective of anything contained in the provisions of section 441 or 442 or 446

Irrespective of any other provision of this Act, the amount deemed as income in sub-section

or interest therein from being taken in execution of a certificate drawn under section

fails to— (a)   keep and maintain the books of account and other documents as per section