खोजें

Charter and issue such orders, instructions, directions or guidelines to other income-tax...CHAPTER XIV CHAPTER XIV - Tax...

believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax...CHAPTER XIV CHAPTER XIV -...

the aforesaid accounts at the time of closure or otherwise shall be charged to tax...year, it shall be charged to tax in accordance with the...

person, formed or established or incorporated for a particular event or purpose in a tax...or body or juridical person for the period beginning from the first day of that...

(including service taxes) levied by a local authority in respect of such property..., actually paid during the tax year by the owner, irrespective...

the aforesaid accounts at the time of closure or otherwise shall be charged to tax...scheme, as referred to in the Schedule IX, is sold or otherwise transferred in any...

November, 2022, shall be allowed a deduction in the computation of his total income...whole of the amount paid or deposited in his account in the said Fund during the...

shall be allowed a deduction of the whole of the amount paid or deposited in the tax...enumerated in Schedule XV, as does not exceed ₹ 150000, while computing the total...

General Anti-Avoidance Rule. 178. (1) Irrespective of anything contained in this Act...to be an impermissible avoidance arrangement and the consequence in relation to...

same meaning as assigned to it in Explanation 1 to section 68 of the Companies Act...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

engaged in any specified activity, or both, during the whole or any part of any tax...within such period, a statement in such form and in such manner, to the prescribed...

THIRD SCHEDULE [See section 103(b)] In the First Schedule to the Customs Tariff Act...varieties defined and recognised by the Geographical Indications (GI) Registry...

associated enterprise, irrespective of the fact that it has any bearing on the profit, income...such enterprises; (g)   any other transaction having a bearing on the...

Bar of limitation for imposing penalties. 472. (1) No order imposing a penalty under...the relevant assessment or other order is not the subject-matter of an appeal...

459 Penalty for failure to furnish report or for furnishing inaccurate report under...Content Penalty for failure to furnish report or for furnishing inaccurate report...

102120000000098430 2025-11-25 460 Penalty for failure to submit statement under section...505 Content Penalty for failure to submit statement under...

Penalty for failure to furnish information or furnishing inaccurate information under...Penalty for failure to furnish information or furnishing inaccurate information...

102120000000098427 2025-11-25 457 Penalty for failure to furnish information or document under...section 171 Content Penalty for failure to furnish information or document...

102120000000098417 2025-11-25 447 Penalty for failure to furnish report under section...172 Content Penalty for failure to furnish report under...

102120000000098443 2025-11-25 473 Contravention of order made under section 247 Content...Contravention of order made under section 247....CHAPTER...

section 45, if it fails to deliver or furnish the documents as may be prescribed under...fails to deliver or cause to be delivered a statement within the time prescribed...

organisation includes any temple, mosque, gurudwara, church or other place notified under...church or other place, may, at its option, be deemed as forming part of the...

Permitted modes of investment. 350. (1) The modes of investing or depositing the money under...such as specified in Schedule XVI. (2) The modes of investing or depositing...

Chapter, no loss which has not been determined in pursuance of a return filed under...section 263(1), shall be carried forward and set off under...

produced, the accounts and documents as are referred to in the notice served on him under...specified in such notice, or wilfully fails to comply with a direction issued to...

If any person convicted of an offence under sections 476, 477, 478(1), 479, 480,...482 or 484 is again convicted of an offence under any of the...

Every claim for refund under this Chapter shall be made by furnishing return as per

banking company” means a company to which the provisions of the Banking Regulation Act...and includes any bank or banking institution referred to in section 51 of that...

provided that such donation is invested or deposited in any of the modes permitted under

the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under

Court delivered on an appeal made to High Court in respect of an order passed under

advance ruling. 383. (1) An applicant desirous of obtaining an advance ruling under

months, and shall also be liable to fine. (2) No prosecution shall be instituted under

the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), shall try an offence under

If as a result of an appeal under section 356 or 357 or 362, any change is made in

more Boards for Advance Rulings, as may be necessary, for giving advance rulings under

with the necessary facility to inspect the books of account or other documents, under

appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under

provision for the direct or indirect re-transfer of the whole or any part of the income...right to re-assume power directly or indirectly over the whole or any part of the...

in constitution of a firm. 327. (1) Where at the time of making an assessment under

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

Officer. (2) No directions which are prejudicial to the assessee shall be issued under

maintain a register of valuers in which the names and addresses of persons registered under

Account Number or Aadhaar number, in documents relating to transactions prescribed under

co-operative bank; (c)   any corporation established by a Central, State, or Provincial Act...; (d)   any Government company as defined in section 2(45) of the Companies...

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

The income referred to in section 26 shall be computed as per the provisions of sections...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

102120000000098339 2025-11-25 369 Tax to be paid irrespective of appeal, etc....Content Tax to be paid irrespective of appeal, etc. 5....-General...

respect of search initiated or requisition made on or after the commencement of this Act

entered into an international transaction or specified domestic transaction during a tax...CHAPTER X CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF...

CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

apply— (a)   in addition to, or in lieu of, any other basis for determination of tax

CHAPTER XIV CHAPTER XIV - Tax administration true

In this Chapter, in determining whether a tax benefit exists,— (a)   the parties

other documents as per section 62 or the rules made thereunder, in respect of any tax

business or profession exceeds fifty crore rupees during the immediately preceding tax

may impose a penalty of ₹ 10000 on him. (2) If a person, required to quote his Tax

of the total receipts of such registered non-profit organisation of the relevant tax

अवक्षयण को अग्रनीत करने का विकल्प होगा ; (ट)   "आय-कर अधिनियम" से आय कर अधिनियम, 1961

102520000000144793 2026-05-20 दूसरी अनुसूची - Content   दूसरी अनुसूची (धारा 105 देखिए) संशोधन की जाने वाली अधिसूचना की संख्या संशोधन संशोधन के प्रभाव की अवधि (1) (2) (3) सा.का.नि. संख्यांक 356(अ),...