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Nov 1, 25, 1:36 PM
CMS 1.0 102120000002041082 2025-11-01 272B Penalty for failure to comply with the...of section 139A Penalty for failure to comply with the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272B Year: 1977 -
Nov 1, 25, 11:16 AM
sub-section (2) or sub-section (3) or sub-section (5) of section 185 ;] (k) an order...)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISIONS Features: Acts Sections - Income tax act: Section - 246 Year: 1977 -
Dec 16, 25, 10:36 AM
S.O.17(E) [NO. 1619] PDF NOTIFICATION-NO-SO-17E-NO-1619.pdf 1977-01-12 1977-01-12
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Nov 1, 25, 4:17 AM
sub-section (2) of section 33A or clause (i) of sub-section (2) of section 35...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 141A Year: 1977 -
Nov 1, 25, 3:58 PM
(3) of section 37 may be allowed ; ** 2[(dda) the matters specified in sub-sections...(2) and (3) of section 44AA ;] (e)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 1977 -
Nov 1, 25, 6:23 AM
, section 154, section 250, section 254, section 260, section 262,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 155 Year: 1977 -
Nov 1, 25, 4:48 AM
a return or a revised return under sub-section (4) or sub-section (5) of section...146 or in pursuance of an order, under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 1977 -
Nov 1, 25, 4:22 AM
sub-section (2) of section 33A or clause (i) of sub-section (2) of section 35...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 143 Year: 1977 -
Nov 1, 25, 11:30 AM
(2) of section 131, section 154, section 250 3[or section 271, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISIONS Features: Acts Sections - Income tax act: Section - 253 Year: 1977 -
Nov 1, 25, 6:28 AM
(1) of section 72, sub-section (2) of section 73, 3[sub-section (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 1977 -
Nov 1, 25, 2:26 PM
275A, section 276A, section 276B, section 276C, section 276CC, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 279 Year: 1977 -
Nov 1, 25, 3:29 PM
connection with any proceeding under this Act otherwise than when required under section..., attend by an authorised representative. (2) For the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 1977 -
Nov 1, 25, 1:42 PM
of total income which he was required to furnish under sub-section (1) of section...under sub-section (8) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273A Year: 1977 -
Nov 1, 25, 2:38 PM
(1) or sub-section (2) or sub-section (3) of section 280H, the total income on the...Explanation 1 : In this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-A - ANNUITY DEPOSITS Features: Acts Sections - Income tax act: Section - 280E Year: 1977 -
Nov 1, 25, 1:39 PM
(1) or sub-section (2) or sub-section (3) of] section 212 an 'estimate of the advance...(3A) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273 Year: 1977 -
Nov 1, 25, 1:07 PM
(1) of section 139" or by notice given under sub-section (2) of section 139 or section...cause...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271 Year: 1977 -
Nov 1, 25, 4:05 AM
(1) of section 72 or sub-section (2) of section 73 or sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 1977 -
Nov 1, 25, 1:54 PM
(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 Failure...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276A Year: 1977 -
Nov 1, 25, 4:24 AM
(2) of section 139 and has not made a return or a revised return under sub-section...(4) or sub-section (5) of that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 144 Year: 1977 -
Oct 31, 25, 6:23 PM
of section 172 or sub section (2) of section 174 or section 175 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Features: Acts Sections - Income tax act: Section - 2 Year: 1977 -
Nov 1, 25, 2:44 PM
280M. (1) Where as a result of an order of reassessment or recomputation under section...147 or as a result of an order under section 154 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-A - ANNUITY DEPOSITS Features: Acts Sections - Income tax act: Section - 280M Year: 1977 -
Nov 1, 25, 4:54 AM
(c) the Commissioner may amend any order passed by him in revision under section...263 or section 264. (1A) Where any matter has been considered...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 154 Year: 1977 -
Nov 1, 25, 11:04 AM
shall be deemed to be an application made under sub-section (1) of section 245C...and the provisions of this Chapter [except...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245M Year: 1977 -
Nov 1, 25, 2:23 PM
278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 278D Year: 1977 -
Nov 1, 25, 1:50 PM
(3) of section 132 [] Contravention of order made under sub-section (3) of section...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 275A Year: 1977 -
Nov 1, 25, 4:33 AM
(2) of section 139, or (ii) that he did not receive the notice issued under sub-section...(1) of section 142 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 146 Year: 1977 -
Nov 1, 25, 1:33 PM
133, section 206, section 285, section 285B or section 286 ; or (b) to allow inspection...203 ;...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 1977 -
Oct 31, 25, 9:59 PM
of sub-section (2) of section 41 shall apply, so far as may be, in computing the...(1A) of section 32 in or in relation to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 59 Year: 1977 -
Nov 1, 25, 10:47 AM
102120000002042676 2025-11-01 245D Procedure on receipt of an application under section...245C [] Procedure on receipt of an application under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 1977 -
Nov 1, 25, 2:03 PM
(1) of section 139 or by notice given under sub-section (2) of section 139 or section...for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276CC Year: 1977 -
Nov 1, 25, 9:12 AM
192 to 194 , section 194A, section 2[194C] 3[, section 194D] and section 195 on...(1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 209 Year: 1977 -
Nov 1, 25, 9:31 AM
(1) or sub-section (2) of section 212 an estimate or a revised estimate of the advance...(1) or sub-section (2) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 218 Year: 1977 -
Nov 1, 25, 3:45 AM
(1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Features: Acts Sections - Income tax act: Section - 132A Year: 1977 -
Oct 31, 25, 7:48 PM
(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...making any deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 33A Year: 1977 -
Nov 1, 25, 7:20 AM
, apply as if the notice were a notice issued under sub-section (2) of section 139...(2) of section 139 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Features: Acts Sections - Income tax act: Section - 174 Year: 1977 -
Nov 1, 25, 9:25 AM
154 or section 155 or section 250 or section 254 or section 260 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 215 Year: 1977 -
Nov 1, 25, 4:02 PM
, subject to the provisions contained in section 149 or section 150, be issued with..., section 23A of the repealed Act...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 297 Year: 1977 -
Nov 1, 25, 2:34 PM
means the amount of total income computed without making any allowance under section...share in the profits and gains of the firm computed in the manner laid down in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-A - ANNUITY DEPOSITS Features: Acts Sections - Income tax act: Section - 280B Year: 1977 -
Oct 31, 25, 9:52 PM
(2), (3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (...1) and sub sections (3A) and (4) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 55A Year: 1977 -
Nov 1, 25, 9:30 AM
Officer finds at any such person as is referred to in sub-section (3A) of section...(5) of section 215. *(2) The...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 217 Year: 1977 -
Oct 31, 25, 7:55 PM
(1) 1[or sub-section (1 A)] of section 32 shall be allowed only if the prescribed...deductions in respect of depreciation made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 34 Year: 1977 -
Oct 31, 25, 8:33 PM
(2) and (3) shall have the same meanings as in sub-section (1) of section 32. (5...and there is income chargeable to tax under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 41 Year: 1977 -
Nov 1, 25, 4:19 AM
Act, the Income-tax Officer may serve on any person who has made a return under section...139 1[or to whom a notice has been issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 142 Year: 1977 -
Nov 1, 25, 10:33 AM
Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 3[(1A) Where the whole or any part of the refund referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 244 Year: 1977 -
Nov 1, 25, 9:20 AM
212. (1) If any assessee who is required to pay advance tax by an order under section...of capital gains 1[and income referred to in sub-clause (ix) of clause (24) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 212 Year: 1977 -
Oct 31, 25, 7:46 PM
(1) or sub-section (1A) of this section or sub-section (1) of section 33A or any...development...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 33 Year: 1977 -
Nov 1, 25, 4:27 AM
anything contained in this Act, where, in an assessment to be made under sub-section...(3) of section 143, the Income-tax Officer proposes to make...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 144B Year: 1977 -
Nov 1, 25, 2:46 PM
deposit deductible in computing income under the head "Salaries" for purposes of section...deposit deductible in computing income under the head "Salaries" for purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-A - ANNUITY DEPOSITS Features: Acts Sections - Income tax act: Section - 280P Year: 1977 -
Nov 1, 25, 9:35 AM
than by way of advance tax, specified as payable in a notice of demand under section...(1) : Provided that, where as a result of an order under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 220 Year: 1977 -
Nov 1, 25, 2:40 PM
) ‡ lf a depositor, who is required to make advance deposit by an order under section...211 as applied to advance deposit by section 280G as have...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-A - ANNUITY DEPOSITS Features: Acts Sections - Income tax act: Section - 280H Year: 1977 -
Nov 1, 25, 8:42 AM
Any deduction made in accordance with the provisions of sections 192 to 194, section...1[194A, section 194B,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 199 Year: 1977 -
Nov 1, 25, 10:51 AM
in an income-tax authority under this Act. (2) Where an application made under section...shall, until an order is passed under sub-section (4) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245F Year: 1977 -
Oct 31, 25, 8:19 PM
and incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...the assessee shall, in accordance with and subject to the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 35E Year: 1977 -
Nov 1, 25, 2:15 PM
If any Person convicted of an offence under section 276B or sub-section (1) of section...276C or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 278A Year: 1977 -
Nov 1, 25, 7:24 AM
accordingly as if the notice were a notice issued under sub-section (2) of section...(2) of section 139 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Features: Acts Sections - Income tax act: Section - 176 Year: 1977 -
Nov 1, 25, 3:47 AM
‡ Application of retained assets. 1[132 B.] (1) The assets retained under sub-section...(5) of section 132 may be dealt with in the following...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Features: Acts Sections - Income tax act: Section - 132B Year: 1977 -
Oct 31, 25, 9:04 PM
(1) of section 9] ; (b) "foreign company" shall have the same meaning as in section...) of section 9" by the Finance (No....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 44D Year: 1977 -
Nov 1, 25, 4:40 AM
notice [] Time limit for notice Time limit for notice. 149. (1) No notice under section...148 shall be issued,— (a) in cases falling under clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 149 Year: 1977 -
Oct 31, 25, 7:42 PM
33 and section 33A, but without making any deduction under sub-section (1) of this...(1) of section 145 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 32A Year: 1977 -
Nov 1, 25, 11:50 AM
the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISIONS Features: Acts Sections - Income tax act: Section - 262 Year: 1977
