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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...

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...

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

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...

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...

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...

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

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...