खोजें

Irrespective of anything contained in sections 26 to 54 (except 50 and 53), in the

than by way of cash, during a tax year to a political party registered under section

proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section

sufficient cause from presenting the appeal within the period specified in sub-section

make any claim in that behalf. (2) Where, by the order as referred to in sub-section

anything to the contrary contained in any other provision of this Act other than sections

  the corpus donation received by the registered non-profit organisation under section

which would be chargeable to tax for such tax year. (3) The provisions of sub-section

time; or (c)   served upon him in an improper manner. (2) The provisions of sub-section

a finding of total partition has been recorded by the Assessing Officer under section

two Judges. 366. (1) When an appeal has been filed before the High Court under section

manner and in such tax year, as may be prescribed. (2) For the purposes of this section

  lacks commercial substance or is deemed to lack commercial substance under section

Central Government may make rules or issue notifications for the purposes of this section

found to be owned by, or belonging to, the assessee. (2) For the purposes of this section

part in relation to the affairs of the company. (2) For the purposes of this section

, is included in the total income of the assessee under this Chapter or under section

be false or does not believe to be true; or (b)   to commit an offence under section

register of valuers in which the names and addresses of persons registered under sub-section

years and with fine. (2) For the purposes of establishing the charge under this section

Irrespective of anything to the contrary contained in this Act, the provisions of this section

2) Where the net result of computation of income made for any tax year under sections

or (b)   actually received, whichever is earlier. (2) For the purposes of this section

sum allocated by way of bonus on such policy. (2) The payment referred in sub-section

the purposes of the business or profession, the deduction allowable under sub-section

the financial year in which such appeal is filed or transferred to him under section

Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section

benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section

a person other than an associated enterprise (“other person”) shall, for sub-section

102120000000098342 2025-11-25 372 Exclusion of time taken for copy. Content Exclusion of time taken for copy. Exclusion of time taken for copy. 372. In computing the period of limitation prescribed...

102120000000098344 2025-11-25 374 Interpretation of “High Court”. Content Interpretation of “High Court”. Interpretation of “High Court”. 374. For the purposes of this Chapter, “High Court” means,—...

102120000000098351 2025-11-25 381 Board for Advance Rulings. Content Board for Advance Rulings. Board for Advance Rulings. 381. (1) The Central Government shall constitute one or more Boards for...

102120000000098406 2025-11-25 436 Correctness of assessment not to be questioned. Content Correctness of assessment not to be questioned. Correctness of assessment not to be questioned. 436. In a...

102120000000098401 2025-11-25 431 Refunds. Content Refunds. CHAPTER XX REFUNDS Refunds. 431. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...

102120000000098402 2025-11-25 432 Person entitled to claim refund in certain special cases. Content Person entitled to claim refund in certain special cases. Person entitled to claim refund in...

102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source. Content Penalty for failure to collect tax at source. Penalty for failure to collect tax at source. 449. (1) If any...

102120000000098270 2025-11-25 300 Application of other provisions of Act. Content Application of other provisions of Act. Application of other provisions of Act. 300. Save as otherwise provided in...

102120000000098274 2025-11-25 304 Liability of representative assessee. Content Liability of representative assessee. Liability of representative assessee. 304. (1) Every representative assessee,...

102120000000098320 2025-11-25 350 Permitted modes of investment. Content Permitted modes of investment. Permitted modes of investment. 350. (1) The modes of investing or depositing the money under...

102120000000098161 2025-11-25 191 Tax on accumulated balance of recognised provident fund. Content Tax on accumulated balance of recognised provident fund. Tax on accumulated balance of recognised...