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in any tax year; or (c)   he is required to furnish a return of income under section...by the Board in the interest of revenue. (2) Any person, not covered under...

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...

; or (iii)   tax paid in any other country for which relief is eligible under section..., or is deducted during the tax year but paid after the due date specified in...

payable thereon, is ₹ 20000 or more. (2) Irrespective of the provision in sub-section...such branch of the person to whom such loan or deposit has to be repaid. (3)...

₹ 75000 or the salary, whichever is less, where income-tax is computed under section...Death—cum-retirement gratuity received as referred to in...

and gains of business or profession”. 26. (1) The incomes referred to in sub-section...head “Profits and gains of business or profession”. (2) The income under...

122 or 140(9); (b)   any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...

A non-resident Indian may choose not to be governed by the provisions of sections...212 to 217 for any tax year by declaring it in his return of income under...

forward losses or allowances shall be given before allowing deduction under sub-section...(1). (4) The maximum allowable deduction under this...

income-tax as income of the assessee of that tax year. (2) For the purposes of sub-section...Assessing Officer has been found to be satisfactory. (3) For the purposes of...

than by way of cash, during a tax year to a political party registered under section...People Act, 1951 (43 of 1951) or an electoral trust. (2) For the purposes of this...

to deliver or cause to be delivered a statement within the time prescribed in section...during which the failure continues. (2) The amount of fee referred to in...

authority shall be deemed to be a judicial proceeding within the meaning of sections...229 and 267 and for the purposes of section 233 of the...

tax collected by him to the credit of the Central Government, as required under section...but which may extend to seven years, and with fine. (2) The provisions of this...

Where an assessment is to be made under section 320, the Assessing Officer may serve...containing all or any of the requirements which may be included in a notice under...

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

Taxation of foreign exchange fluctuation. 43. (1) Subject to the provisions of section...computed as per the income computation and disclosure standards notified under...

Irrespective of anything contained in sections 82, 83, 84, 85 and 86,— (a)   if the...transfer of the original asset mentioned in those sections is...

such information and document received by him as per the scheme notified under section...260. (3) For the purposes of this section, the term...

non-profit organisation has any specified income which is chargeable to tax as per section...indirectly, by such person, for the benefit of any related person referred to...

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

constitution of a firm. 327. (1) Where at the time of making an assessment under section...constituted at the time of making the assessment. (2) For the purposes of this...

the Board for Advance Rulings finds, that an advance ruling pronounced under section...date of such advance ruling and ending with the date of order under this...

The return of income under section 263 required to be furnished by the person specified...By the liquidator as referred to in section 322(1)....

of authorisation has been issued; or (ii)   in the case of requisition under section...systems, and extracts seized from a person during the course of search under...

  fails to keep and maintain any such information and document as required by section...information or document. (2) The prescribed income-tax authority referred to in...

prejudice to the generality of the foregoing power, any order referred to in sub-section...ending on the 31st March, 2026, or any earlier tax year. (3) No order under...

and particulars in such manner as it thinks fit. (2) No publication under this section...any penalty imposed under this Act, until the time for filing an appeal under...

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

tax year; or (c)   a payment in the nature of “profits in lieu of salary” under section...18(1); or (d)   arrears of “family pension” as defined in...

association of persons or body of individuals. 309. (1) For the purposes of this section..., sections 310 and 311, an association of persons or...

consideration received or accruing as a result of such transfer for the purposes of section...72. (2) The provisions of sub-section (1) shall not...

transfer of units, or both, no deduction shall be allowed to the assessee under sections...28 to 58, 60 and 61 or section 93(1)(a) or (e) or under...

by the competent authority or the Assistant Director. (3) The powers under sub-section...is pending; (b)   may be exercised by an income-tax authority notified under...

following sums shall be allowed as deduction in computing income chargeable under section...this behalf by— (i)   the General Insurance Corporation of India formed under...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...person appointed as a Public Prosecutor or a Special Public Prosecutor under this...

particular event or purpose. 318. (1) Irrespective of anything contained in the section...dissolution shall be chargeable to tax in that tax year. (2) For the purpose of...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

102120000000098035 2025-11-25 65 Interpretation for purposes of section 64 Content...Interpretation for purposes of section 64....Interpretation...

received by, or accrued to, the business trust. (2) Subject to the provisions of sections...shall be charged to tax as income of the tax year. (4) The provisions of...

Where, in pursuance of the orders, instructions or directions issued under sub-section...authority pursuant to the orders or instructions or directions issued under...

or through a non-resident broker shall not be deemed to be an agent under this section...Officer as to his liability to be treated as such. (4) For the purposes of this...

Recovery Officer by whom recovery is to be effected. 414. (1) For the purposes of section...of Commissioner who is authorised in this behalf by the Board in pursuance of...

) The person responsible for paying to a non-resident any sum as mentioned in section...made by the Assessing Officer as per clause (b), the tax shall be deducted under...

Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax...as per the provisions of section 195.

in case of depreciable assets. 74. (1) Irrespective of anything contained in section...under the Income-tax Act, 1961 (43 of 1961) or under this Act, the provisions of...

No person shall be punishable for any failure referred to in section 476 or 477,...irrespective of anything contained in that section, if he proves...

Determination of annual value. 21. (1) For the purposes of section 20, the annual...receivable by the owner in respect thereof is less than the sum referred to in...

The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be

business or profession is succeeded by another firm, except in a case covered by section...made on the predecessor firm and the successor firm as per the provisions of...

association or body at the maximum marginal rate, subject to the provision of sub-section...(2). (2) In a case referred to in sub-section (1) where...

behalf; or (v)   is referred to in clause (a)(v),   and makes an application under section...application” means an application made to the Board for Advance Rulings under...

computed in respect of a specified activity cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...

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...

any information or produces any document in contravention of the provisions of section...shall also be liable to fine. (2) No prosecution shall be instituted under this...

shall furnish the return of income for that tax year as per the provisions of section...263(1)(a)(iii) and (2), within the time limit allowed under...

Income from house property”, “Capital gains” or “Income from other sources”, or in section...390(5) and (6), or in sections 26 to 54, the profits...

this Act, the total undisclosed income of the block period, determined under section...shall be chargeable to tax at the rate of 60%. (2) The tax chargeable under...

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