खोजें

, 1966, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

Time limit for completion of assessment under section 153A true

3 or section 3A or an institution notified under section 46 of the State Financial...(2) of sec­tion 32 and of sub-section...

by way of interest or dividends in respect of bonds or shares referred to in section...that no such deduction shall be made in respect of any dividends referred to in...

case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...

Procedure on receipt of an application under section 245C true

Procedure before issuance of notice under section 148 true

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

Penalty for failure to comply with the provisions of section 139A true

The person responsible for paying to any person any amount referred to in sub-section...(2) of section 80CCB shall, at the time of payment thereof,...

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]...Prior to its omission, section 80MM was amended by the Fi­nance Act,...

Every order of settlement passed under sub-section (4) of section 245D shall be conclusive

(1) Where an asset [not being an asset referred to in sub-section (2) of section...amalgamating company. (2) Where an asset [not being an asset...

Explanation.— In this sub-section,— (a) the expression "office or place of profit...In case of Government Companies, first and second proviso to...

with the instrument of transfer : 71 [Provided that the provisions of this sub-section...,— ( a) one set of the statements received by him under...

respect of the matters dealt with therein, in computing the income referred to in section...(2) of section 32 and of...

Notwithstanding anything contained in clause (42A ) of section 2, where the capital...taken as the cost of acquisition of the asset. (2) Where under any provision of...

(4) of section 41.] 98....Substituted for "clause (i), clause (ii) or clause (iii) of sub-section (1) or...

Prior to substitution, section 71, as substituted by the Finance (No. 2) Act, 1962...Prior to substitution sub-section (4), as inserted by the...

proceeding within the mean­ing of sections 193 and 228 and for the purposes of section...income-tax authority shall be deemed to be a Civil Court for the purposes of...

Assessment when section 184 not complied with true

Penalty for failure to furnish report or for furnishing inaccurate report under section

Penalty for failure to comply with the provisions of section 203A true

application for registration of a trust or institution made under clause (a ) of section...heard. (2) Every order granting or refusing registration under clause (b ) of...

Penalty for failure to comply with the provisions of section 269T true

It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— ( a) ...

Chapter VI-A and nothing contained in the provisions of the second proviso to section...Substituted for "under sub-section (2) of...

Penalty for failure to comply with provisions of section 269ST true

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted new section 54A,...

2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...

Penalty for failure to comply with provisions of section 269SU true

months before the intended date of transfer. (2) The agreement referred to in sub-section...and on behalf of the other parties. 99 (3) Every statement referred to in...

be chargeable to tax as part of his total income and nothing contained in this section...Prior to substitution, section 86, as amended by the...

Prior to its omission, section 234, as amended by the Taxa­tion Laws (Amendment)...XVII-B or Chapter XVII-C in respect of any income provi­sionally assessed under...

Penalty for failure to submit statement under section 285 true

may be appointed by the Central Government in this behalf (hereinafter in this section...of any sum payable by the owner or charterer of any ship or aircraft under...

Penalty for failure to furnish information or document under section 92D true

Penalty for failure to comply with the provisions of section 269SS true

Section 10(3) 5,000 Section 12A(b) 25,000 Section 13(2)(g) 1,000 Section 16(i)...

Failure to comply with the provisions of sub-sections 1 and 3 of section 178 true