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his Aadhaar number under section 262(6) and such person fails to do so on or before..., as may be prescribed, not exceeding ₹ 1000, at the time of making intimation...

If any person satisfies the Assessing Officer that the amount of tax paid by him...or on his behalf or treated as paid by him or on his behalf for any...

of the person borrowing or repaying, as the case may be, for the tax year in which...the amount was borrowed or repaid. (2) Where the amount borrowed...

Any sum imposed by way of interest, fine, penalty, or any other sum payable under...Part for the recovery of arrears of tax....CHAPTER XIX CHAPTER...

,— (a)   who is the liquidator of any company which is being wound up, whether under...his appointment as such to the Assessing Officer who is entitled to assess the...

avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax...; (c)   lacks commercial substance or is deemed to lack commercial substance...

102120000000098071 2025-11-25 101 Total income. Content Total income....CHAPTER VI AGGREGATION OF INCOME Total...

in case of business reorganisation of co-operative banks. 64. (1) The deduction under...where business reorganisation of a co-operative bank has taken place during the...

102120000000098131 2025-11-25 161 Special provisions relating to avoidance of tax...relating to avoidance of tax Computation of...

If a person makes a statement in any verification under this Act or under any rule...believe to be true, he shall be...

section 506 Content Penalty for failure to furnish information or document under...Penalty for failure to furnish information or document under...

who transfers without adequate consideration, any property to the spouse (except under...a contract of the nature referred to in section 53A of the Transfer of Property...

investment fund required to furnish a statement or any information or document under...paragraph 4 of Schedule I, fails to do so within the time prescribed...

Where tax is deductible at the source under this Chapter, the assessee shall not...be called upon to pay the tax himself...

required to furnish a statement of financial transaction or reportable account under...section 508(1), fails to furnish such statement within the time prescribed...

as it thinks fit. (2) The Appellate Tribunal may amend any order passed by it under...condition that the assessee— (a)   deposits not less than 20% of the amount of...

then the capital gain computed by the followiing formula shall not be charged under...section 67:—   Where,   A = the capital gains not to be charged...

The Assessing Officer or the Commissioner (Appeals) may, during any proceeding under...this Act, require any person referred to in sub-section...

when salary, etc., is paid in arrears or in advance. 157. (1) Where the total income...arrear or advance salary; or (b)   salary for more than twelve months in any one...

CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE Transfer of...chargeable to...

Content Instalments of advance tax and due dates....No. 1 or 3), shall pay the whole amount of advance tax on the current...

certain matters. 513. (1) Any assessee, entitled or required to attend before any income-tax...assessee is required to attend personally for...

office in India set up as per the guidelines issued by the Reserve Bank of India under...the Foreign Exchange Management Act, 1999 (42 of 1999),...

Content Charge of tax in case of a firm. 14....-Assessment of firms Charge of tax in case of a firm. 324....total income...

concern, then, such Indian concern shall, for the purposes of determination of any income...accruing or arising in India under the said section,...

102120000000097998 2025-11-25 28 Rent, rates, taxes, repairs and insurance....Content Rent, rates, taxes, repairs and insurance....CHAPTER IV...

assets from the company, then,— (a)   such shareholder shall be chargeable to income-tax...under the head “Capital gains”,...

assessees-Special cases Who may be regarded as agent. 306. (1) For the purposes of this Act...non-resident; or (iii)   from or through whom the non-resident is in receipt...

  to make and deliver an account or a statement or declaration relating to any income...chargeable to tax which is false and which he either knows...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...for which an application has been made by an applicant, being...

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

Every person deducting, retaining, or paying any tax in pursuance of this Act in...respect of an income belonging to...

maintains or furnishes an incorrect information or document. (2) The prescribed income-tax...500000 on a person, if he fails to furnish the...

any provision of this Act or the rules made thereunder. (2) The penalty under sub-section...(1) shall be payable for each such report or...

102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

this Act in respect of such assessees, it may publish such names and particulars...in such manner as it thinks fit. (2) No publication under this...

this Act, take cognizance of the offence for which the accused is committed for...2) For the purposes of sub-section (1)(a), the court competent to try offences...

Offences by companies. 487 . (1) If an offence under this Act has been committed...this Act has been committed by a...

cases. 438 . (1) Where a refund becomes due or is found to be due to any person under...this Act, the Assessing Officer or Commissioner or...

dispose of any case allotted to the Bench, pertaining to an assessee whose total income...case, including those who first heard it. (6) Subject to the provisions of this...

relating to an assessment or reassessment, it shall be deemed that any notice under...this Act, which is required to be served upon him, has been...

this Act in which any such order has been passed; (b)   make such inquiry or cause...such inquiry to be made; and (c)   subject to the provisions of this...

, etc., in certain cases. 489 . (1) Where during the course of any search made under...against such person and the person referred to in section 484, for an offence...

102120000000098265 2025-11-25 295 Undisclosed income of any other person....Content Undisclosed income of any other person....that any undisclosed...

Deemed accumulated income. 343. (1) The regular income, as reduced by the application...under section 342, to the extent...

The Competent Authority may call for and examine the record of any proceeding under...a fresh order under the said section. (2) For the purpose of...

this Act, and no prosecution, suit or other proceeding shall lie against the Government...officer of the Government for anything in good faith done or intended to be done...

Offences by Hindu undivided family. 488 . (1) Where an offence under this Act has...Irrespective of anything contained in sub-sections (1) and (2),...

Content Application of other provisions of Act....Application of other provisions of Act. 300....to assessment made under...

under Chapter XIX-B....Content Failure to pay tax to credit of Central Government under Chapter XIX-B....Failure to pay...

,— (a)   it shall not be necessary to issue an authorisation under section 247 or...make a requisition under section 248 separately in the name of...

Processing. 399. (1) All statements of tax deducted at source or tax collected at...processed in the following manner:— (a)   the amounts...

of a notice, or summon, or requisition, or order, or any other communication, under...this Act (herein referred to as communication) may be made by...

conversion” means transition of a primary co-operative bank to a banking company under...the meaning assigned to it in clause (ccv) of section 5 of the Banking Regulation...

102120000000098382 2025-11-25 412 Penalty payable when tax in default....Content Penalty payable when tax in default....sub-section (1) shall not...

The Central Government shall cause— (a)   every rule made under this Act; (b)   rules...of procedure framed by the Appellate Tribunal...

Method of accounting. 276. (1) Income chargeable under the head “Profits and gains...of business or profession” or “Income...

with the Chief Justice of the High Court, may, for trial of offences punishable under...was functioning immediately before such designation. (3) While trying an offence...

otherwise, the Board for Advance Rulings finds, that an advance ruling pronounced under...declare such ruling to be void ab initio and thereupon, all the provisions of this...

under the head “Profits and gains of business or profession”, cost of acquisition...of amalgamation; or (b)   an assessee, under a gift, or will,...