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is found in the possession or control of any person in the course of a search under...section 247 or survey under section 253, it may, in any...

Content Penalty for failure to deduct tax at source....Penalty for failure to deduct tax at source. 448 ....of the tax as...

for the purpose of exercising its powers, have all the powers of a civil court under...of Civil Procedure, 1908 (5 of 1908) as are referred to in section 246 of this...

102120000000098447 2025-11-25 477 Failure to pay tax collected at source....Content Failure to pay tax collected at source....Failure to pay...

Presumption as to culpable mental state. 490 . (1) In any prosecution for any offence under...this Act, which requires a culpable mental state on...

102120000000098492 2025-11-25 522 Return of income, etc., not to be invalid on certain...Content Return of income, etc., not to be invalid on...

Content Recovery by suit or under other law not affected....Recovery by suit or under other law not affected. 421....CHAPTER XIX CHAPTER XIX -...

assessment. 271. (1) If any person— (a)   fails to furnish the return required under...or (5) or (6); or (b)   fails to comply with all the terms of a notice issued...

to proceedings before Special Court. 498. (1) Save as otherwise provided in this Act...qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor...

102120000000098308 2025-11-25 338 Income not to be included in regular income....Content Income not to be included in...

Content Certificate by Tax Recovery Officer and validity thereof....is in default or is deemed to be in default in making a payment of tax, the...

A receipt shall be given for any money paid or recovered under this Act.

by the Appellate Tribunal may file an appeal to the High Court and such appeal under...law as is referred to in sub-section (1). (9) Save as otherwise provided in this...

inferior to that of a Judicial Magistrate of the first class shall try any offence under...this Act.

102120000000098450 2025-11-25 480 Failure to furnish return of income in search cases...Content Failure to furnish return of income in search...

an impermissible avoidance arrangement, then, the consequences, in relation to tax..., of the arrangement, including denial of tax benefit or a...

section 439 and initiation of proceedings under section 478 or section 479, if—...(a)   the tax and interest payable as per the order of assessment...

regulate its own procedure in all matters arising out of the exercise of its powers under...this Act.

Interest under section 423, 424 or 425 or penalty under section 439 shall not be...levied or imposed upon the assessee for the undisclosed...

computing the period of limitation prescribed for an appeal or an application under...this Act, the day on which the order complained of was served...

Central Government or the Board is required to be obtained before a specified date under...this Act, it shall be open to the Central Government or...

to him. (2) The Assessing Officer may make a reference to the Valuation Officer under...(d) If a person who, under this sub-section, is required to...

Content Conditions of liability to pay advance tax....Conditions of liability to pay advance tax. 404....of such tax...

102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment...income...

higher than the maximum marginal rate, tax shall be charged on the total income...rate; (b)   where the total income of...

in foreign exchange rates on foreign currency transactions shall be treated as income...or loss, as the case may be, and shall be computed as per the...

102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source....Content Penalty for failure to collect tax at source....the whole...

original asset mentioned in those sections is by way of compulsory acquisition under...received by the assessee on the date of transfer, then, the period available to him...

If the recovery of tax in any area has been entrusted to a State Government under...State Government may direct, with respect to that area or any...

assessment. 296. (1)(a) Irrespective of the provisions of section 286, the order under...(b) Where in pursuance to section 294(1)(a)(v), the time allowed...

received or accruing as a result of such transfer for the purposes of computing income...under the head “Capital gains”....CHAPTER IV CHAPTER IV -...

Content Taxability of certain income....) The income referred to in section 2(49)(w) shall be treated as the income of...

102120000000098207 2025-11-25 237 Appointment of income-tax authorities....Content Appointment of...

102120000000098208 2025-11-25 238 Control of income-tax authorities....Content Control of...

2025-11-25 475 Removal, concealment, transfer or delivery of property to prevent tax...Content Removal, concealment, transfer or delivery of property to prevent...

value as on date of agreement may be taken to be the full value of consideration under...for transfer of such asset. (5) For the determination of the stamp duty value...

only against profits and gains of another specified business. (2) Where for any tax...or the whole loss, as the case may be, shall be carried forward to the following...

If any person fails to get his accounts audited for any tax year or years or furnish...the audit report as required under section 63, the Assessing...

Content Joint and several liability of partners for tax payable by firm....Joint and several liability of partners for tax payable by firm....

Chargeability of income in transfer of assets. 97. (1) All income arising to any...person by virtue of a revocable transfer of assets shall be...

102120000000098128 2025-11-25 158 Relief from taxation in income from retirement...Content Relief from taxation in income from retirement benefit...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

Annual information statement. 510. (1) The prescribed income-tax authority or the...within such time and along with such information, which is in...

or 113(2) or 115(1), where— (a)   in the course of the assessment of the total income...and (b)   the assessee is entitled to have carried forward and set off such loss...

102120000000098077 2025-11-25 107 Charge of tax. Content Charge of tax....Charge of tax....

party which is without any substantial commercial purpose other than obtaining a tax...flows of any party to the arrangement apart from any effect attributable to the...

Where in any tax year, any investment has been made by the assessee which is not...of the assessee of that tax year....CHAPTER VI Chapter VI -...

shall, with necessary modifications, apply in relation to such reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

opinion of the Assessing Officer, then, the sum so credited shall be charged to income-tax...as income of the assessee of...

In a claim under this Chapter, it shall not be open to the assessee to question the...the assessee shall not be entitled to any relief on such claim except refund of...

Unexplained asset. 104. (1) Where in any tax year, any asset has been found to be...in the books of account, if any, maintained by such assessee for any source of...

in furnishing statements. 427. (1) Without prejudice to the provisions of this Act...amount of fee referred to in sub-section (1) shall,— (a)   not exceed the amount of...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

by the assessee or interest on such contributions; or (iii)   any sum received under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

102120000000098380 2025-11-25 410 Credit for advance tax....Content Credit for advance tax. Credit for advance tax....

If the gross total income of an assessee includes any profits and gains derived from...years, beginning with the tax year in which such business...

society” has the same meaning as assigned to it in Part V of the Banking Regulation Act...CHAPTER VIII CHAPTER VIII - Deductions to be made in computing total...

than ₹ 10000 but which may extend to ₹ 100000. (2) No penalty shall be levied under...filing or non-filing of statement referred therein, if the person proves that— (a)  ...

Content Tax on accumulated balance of recognised provident fund....Tax on accumulated balance of recognised provident fund. 191....CHAPTER XIII...

Court. (3) If the value determined by the Valuation Officer on a reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true