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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...

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...

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...

of this Act, where a person is required to intimate his Aadhaar number under section...prescribed, not exceeding ₹ 1000, at the time of making intimation under the said...

provisions of this Act, where, a person required to furnish a return of income under section...263 fails to do so within such time as may be prescribed in...

charged on such income at the maximum marginal rate. (2) For the purposes of this section..., “oral trust” shall have the meaning assigned to it in...

allowed a credit against the tax payable under this Act,   except tax paid under section...392(2)(a) and tax deducted as per section 393(3) (Table:...

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

For the purposes of sections 96 and 97, and this section,— (a)   “transfer” includes

any part of the tax as required by or under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table: Sl.

before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...

in which it is received, irrespective of anything to the contrary contained in section...reasonable certainty of its realisation is achieved. (3) The income referred to in...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...effect shall be given to the order of the Supreme Court in the manner provided in...

the Act charged as an offence in that prosecution. (2) For the purposes of this section...fact or belief in, or reason to believe, a fact. (3) For the purposes of this...

Irrespective of anything contained in section 304(1) or (5), where the person entitled...to the income referred to in section 9(2) is a...

in the total income of the assessee for any tax year as per the provisions of section...92(2)(h) of this Act or section 56(2)(ix) of the Income-tax...

by the Board as per the guidelines issued by it. (2) If a deduction under this section...and allowed for any tax year in respect of any expenditure referred to in...

or realised. (2) The amount deemed to be income from house property under sub-section...equal to 30% of the arrears of rent or the unrealised rent referred to in...

, its value substantially from the assets located in India, as referred to in section...purposes of determination of any income accruing or arising in India under the said...

instructions and directions. (2) No orders, instructions or directions under sub-section...from time to time (whether by way of relaxation of any of the provisions of...

of 1949) applies and includes any bank or banking institution referred to in section...rural development bank” shall have the meanings respectively assigned to them in...

bank account; or (iv)   any other electronic mode, as may be prescribed. (2) Sub-section...savings bank or co-operative bank; (b)   transactions of the nature referred to...

group of cases, as specified in the notification. (2) For the purposes of this section...Special Court shall also try an offence, other than an offence referred to in...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

which the amount was borrowed or repaid. (2) Where the amount borrowed under sub-section...shall not be liable to be assessed again in respect of such amount under that...

other relevant circumstances, it is necessary so to do. (2) The provisions of section...with necessary modifications, apply in relation to such reference made under...

transferor and shall be included in his total income. (2) The provisions of sub-section...in cases referred to in clause (a). (3) Irrespective of the provisions of...

case may be, wholly and exclusively in connection with such transfer. (2) This section...shall not apply to an asset referred to in section 67(6).

to be proceeded against and punished accordingly. (2) Nothing contained in sub-section...the commission of such offence. (3) Irrespective of anything contained in...

at least one month before the due date for filing the return of income under section...amount of dividend distributed by the domestic company, has been allowed under...

No directions which are prejudicial to the assessee shall be issued under sub-section...giving an opportunity of being heard to the assessee. (3) For the purposes of this...

not charged to income-tax for any earlier tax year. (2) For the purposes of sub-section...a firm from the firm shall not be regarded as salary for the purposes of this...

subject to the provisions of this Act. (2) The charge of income-tax under sub-section...year, it shall be charged accordingly. (5) For the income chargeable under this...

under this Act; (b)   rules of procedure framed by the Appellate Tribunal under section...364; or (c)   every notification issued under sections...

property” cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...

114. (1) Any loss, computed in respect of a specified business, referred to in section...computed in respect of a specified business cannot be wholly set off under...

income-tax authority as may be prescribed. (2) The statement referred in sub-section...by him in such production or specified activity. (3) For the purposes of this...

in that year to the account of an employee under a pension scheme mentioned in section...dividend declared by a company or distributed or paid by it within the meaning of...

any contribution to the account of an assessee in the Fund referred to in sub-section...income of the whole of the amount so contributed. (3) For the purposes of this...

religious purposes by such registered non-profit organisation as referred in section...such tax year; and (e)   gains of any commercial activity permissible under...

any, remaining payable under this Act by such person. (2) Any action under sub-section...proposed to be taken. (3) Where,— (a)   a part of the refund is set off under...

In sections 213 to 218,— (a)   “foreign exchange asset” means any specified asset...(18 of 2013); or (iv)   any security of the Central Government as defined in...

mail or electronic mail message) to which the communication referred to in sub-section...delivered or transmitted to the person therein named. (3) For the purposes of this...

tax year, to the account of an employee under a pension scheme referred to in section...Fund account of an individual enrolled in the Agnipath Scheme referred to in...

therein. (2) Wherever the conditions referred to in the Schedules referred in sub-section...Central Government may make rules or issue notifications for the purposes of...

in that year, but when such person is “not ordinarily resident” in India under section...arising outside India shall not be deemed to be received in India under this...

cannot be wholly set off against the income under the head “Capital gains” as per section...following tax year and so on. (2) No loss shall be carried forward under this...

the manner as may be prescribed, and accordingly tax shall be deducted under section...circumstances under which, an application may be made for grant of a certificate...

requisition” means requisition of books of account, other documents or any assets under section...248; (c)   “search” means a search initiated under...

length price of such benefit, service or facility. (4) The provisions of this section...shall not apply if the determination under sub-section (1)...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

For the purposes of sections 20 to 24, the “owner” in relation to a property or any...or part thereof in part performance of a contract of the nature referred to in...

him to the person on whose behalf he is liable to pay tax (hereinafter in this section...assessee or person with regard to the amount to be so retained as referred to in...

assessment; (b)   where such appeal is against an order of assessment made under section...assessment for which the proceeding before the Settlement Commission abates under...

arrangement declared to be an impermissible avoidance arrangement as referred to in sub-section...through any arrangement by disregarding any corporate structure. (3) In...

proceed to recover the amount specified in a certificate drawn up by him under section...Recovery Officer may forward to the Board a certificate drawn up by him under...

Central Government that any person to whom immunity has been tendered under this section...have been withdrawn. (4) The person whose immunity has been withdrawn under...

imposition of any tax, duty or cess, or dealings in foreign exchange as defined in section...in question in any court of law. (3) Irrespective of anything contained in...

of the court, also be liable to fine. (3) The punishment referred to in this section...imposable under any other provision of this Act. (4) For the purposes of this...

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