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also be exercised in respect of any person or class of persons by the following income-tax...of...

section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels...” means the income of a tonnage...

102120000000097982 2025-11-25 12 Incomes not included in total income of political...for a tax year...

, irrespective of whether it would have been chargeable to income-tax under any other...(1) are bought or acquired, the...

he shall not, in respect of that income, be assessed under any other provisions...of such income. (4) If only part of the...

Power to transfer cases. 243. (1) The specified income-tax authority may transfer..., then the specified...

239. (1) The Board may issue such orders, instructions and directions to other income-tax...sub-section (1) shall be issued so as to— (a)   require...

this Act, shall be allowed as a deduction while computing the income chargeable...under section 26 only in the...

Content Tax deducted is income received. Tax deducted is income received. 396....the...

, an income-tax authority may, for the purposes of collecting any information which...at which such place is open for the conduct of business or...

year is carried forward to the following tax year under the said sub-section, the...so taxable under the other provisions...

Direct payment. 391. (1) The income-tax on any income shall be payable directly by...the assessee if— (a)   there is no...

Content Power of certain income-tax authorities....Power of certain income-tax authorities....

of this Act, shall not be allowed against the income computed in the manner specified...No. 1) and he declares profit for any of the five...

any amount on account of— (i)   tax paid on income; or (ii)   tax paid by employer...at source...

102120000000098180 2025-11-25 210 Tax on income of Foreign Institutional Investors...arising from their transfer. 210. (1) The...

and determining the sum of tax payable thereon shall be made under sub-section (...under sub-section (3) is furnished. (7)...

of this Part, the relevant shipping income of a tonnage tax company means— (a)  ...this Act. (3) The core activities of a...

102120000000098163 2025-11-25 193 Tax on income from Global Depository Receipts purchased...Content Tax on...

basis of the total income computed under clause (a); (c)   the sum payable by, or..., interest and fee, if any, computed...

Content Set off of losses under same head of income....same head of income. 108. (1) Unless provided otherwise in this...

an electric vehicle, as per the provisions of this section. (2) The deduction under...tax years. (4) Where a deduction...

this Act, the Assessing Officer may serve on any person who has made a return under...of which he is assessable under this...

Tax on the total income determined under regular assessment as reduced by tax...

Rectification of mistake. 287. (1) An income-tax authority referred to in section...the provisions of this Act; (b)  ...

determined under section 270(1) shall not include the additional income-tax, if any..., payable...

under the head “Capital gains”, the tax payable by the assessee on the total income...total...

under Chapter VII of the Finance (No. 2) Act, 2004 (23 of 2004), then, the tax payable...gains at the rate of 20%; (ii)  ...

For the purposes of this Act, there shall be the following classes of income-tax...Boards of Revenue...

sub-section (1)— (a)   shall not be exercised by any income-tax authority below...Commissioner, in a case where no proceeding is pending; (b)   may...

which suggests that income chargeable to tax has escaped assessment in the case...of an assessee for the relevant tax...

of the individual for the tax year beginning on the 1st April, 2016 and subsequent...tax years. (3) The deduction under...

Content Tax on income of registered non-profit organisation. 2....-Income of registered non-profit organisation...

. (5) Separate assessments shall be made under this section on the total income of...of any tax year...

and the remaining amount, if any, shall be allowed deduction from its income under...of the total income as computed...

” means the total income computed under this Act, without giving effect to the allowance...arithmetic mean of his adjusted...

Part— (a)   “block period” means the aggregate of— (i)   the period comprising six tax...years preceding the tax year in which the search was...

in certain cases. 119. (1) In case of change in constitution of a firm during a tax...year shall be carried forward and set off against the income...

A, B, E and this Part of this Chapter, the income-tax payable by a person, being...Total income Rate of...

102120000000098169 2025-11-25 199 Tax on income of certain manufacturing domestic...Content Tax on...

102120000000098229 2025-11-25 259 Power to call for information by prescribed income-tax...Content Power to call for information by prescribed...

Scope of total income. 5. (1) Subject to the provisions of this Act, the total income...of any...

Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax...  the assessee; and (b)   the Principal Commissioner or...

deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...

Interest on refunds. 437 . (1) Where a refund is due to the assessee under this Act...of advance tax or treated as paid...

Income Rate of Income-tax payable A B C 1....under section 263(1), if— (a)   his total...

, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...

as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...

which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...

or (b)   a banking company referred to in section 5(c) of the Banking Regulation Act...one or more company or companies, if the share purchase agreement entered into...

year and such company has not been a resident in India in earlier tax years, then..., re-compute the total income of the assessee for the said...

the jurisdiction of different specified income-tax authorities, the question shall...be determined— (a)   by the specified...

, if,— (a)   none of the beneficiaries has any other income chargeable under this...Act exceeding the maximum amount not...

or body. 310. (1) Income-tax shall not be payable by an assessee (who is a member...as part of his total income. (3) Where...

contained in section 197, the tax payable by an assessee on his total income shall...includes any income chargeable...

asset, the amount of capital gains as exceeds such investment shall be charged under...section 3 of the National Highways Authority of India Act,...

Central Government with the Government of any country outside India for recovery of income-tax...under this...

deduction of actual cost in respect of any machinery or plant has been allowed under...under the head “Profits and gains of business or profession”...

notice or other document to be issued by any income-tax authority, such notice or...this Act by any...

contained in any other provisions of this Act, the total undisclosed income of the...block period, determined under...