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only against profits and gains of another specified business. (2) Where for any tax...or the whole loss, as the case may be, shall be carried forward to the following...

Content Joint and several liability of partners for tax payable by firm....Joint and several liability of partners for tax payable by firm....

If any person fails to get his accounts audited for any tax year or years or furnish...the audit report as required under section 63, the Assessing...

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...

102120000000098128 2025-11-25 158 Relief from taxation in income from retirement...Content Relief from taxation in income from retirement benefit...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

or 113(2) or 115(1), where— (a)   in the course of the assessment of the total income...and (b)   the assessee is entitled to have carried forward and set off such loss...

Annual information statement. 510. (1) The prescribed income-tax authority or the...within such time and along with such information, which is in...