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102120000000098229 2025-11-25 259 Power to call for information by prescribed income-tax...Content Power to call for information by prescribed...

Scope of total income. 5. (1) Subject to the provisions of this Act, the total income...of any...

Income Rate of Income-tax payable A B C 1....under section 263(1), if— (a)   his total...

deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...

, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...

Interest on refunds. 437 . (1) Where a refund is due to the assessee under this Act...of advance tax or treated as paid...

Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax...  the assessee; and (b)   the Principal Commissioner or...

which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...