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CMS 1.0 102120000002041084 2025-11-01 272B Penalty for failure to comply with the...of section 139A Penalty for failure to comply with the...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 ;] (k) an order...)...

171, 172, 174, 175. 176, 177, 178, 183, 184, 185, 189, 221, 222, 226, 228, 2[section...228A, ] section 253, 3[271 to 273 (both inclusive) and 274]....

(3) of section 37 may be allowed ; ** 2[(dda) the matters specified in sub-sections...(2) and (3) of section 44A ;] (e)...

, section 154, section 250, section 254, section 260, section 262,...

of sub- section (2) of section 33A or clause (i) of sub-section (2) of section 35...or...

return or a revised return under sub-section (4) or sub-section (5) of section 139...146 or in pursuance of an order,...

(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...under...

of sub-section (2) of section 33A or clause (i) of sub-section (2) of section 35...or...

(1) of section 72, sub-section (2) of section 73, 3[sub-section (1) of...

connection with any proceeding under this Act otherwise than when required under section..., attend by an authorised representative. (2) For the purposes of this...

(2) of section 13], section 154, section 250 3[or section 271, section...

275A, section 276A, section 276B, section 276C, section 276CC, section...

of total income which he was required to furnish under sub-section (1) of section...under sub-section (8) of...

(1) or sub-section (2) or sub-section (3) of section 280H, the total income on the...Explanation 1: In this...

(1) of section 72 or sub-section (2) of section 73 or sub-section (1) of...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 Failure...

of section 172 or sub-section (2) of section 174 or section 175 or...

shall be deemed to be an application made under sub-section (1) of section 245C...and the provisions of this Chapter [except...

(1) of section 139 or by notice given under sub-section (2) of section 139 or section...cause...

(2) of section 139 and has not made a return or a revised return under sub-section...(4) or sub-section (5) of that...

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...

(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...

278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...

(2) of section 139, or (ii) that he did not receive the notice issued under sub-section...(1) of section 142 or...

(3) of section 132 [] Contravention of order made under sub-section (3) of section...(3) of...

133, section 206, section 285, section 285B or section 286 ; or (b) to allow inspection...203 ;...

estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or] any such...

, subject to the provisions contained in section 149 or section 150, be issued] with..., section 23A of the repealed Act...

102120000002042675 2025-11-01 245D Procedure on receipt of an application under section...245C [] Procedure on receipt of an application under...

in due time the return of income 1 which he is required to furnish under sub-section...(1) of section 139 or 1 by notice given under...

(1) or sub-section (2) or, as the case may be sub-section (i), if, by reason of...(7) or sub-section (2) or, as the case...

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, 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...

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted 3[(1A) Where the whole or any part of the refund referred to in...

154 or section 155 or section 250 or section 254 or section 260 or...

192 to 194, section 194A, section 1[194C] 6[, section 194D ] and section 195 on...(3) of...

(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,...

, apply as if the notice were a notice issued under sub-section (2) of section 139...(2) of section 139 or...

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...

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...

) ‡ If 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...

art income-tax authority under this Act. (2) Where an application made under section...shall, until an order is passed under sub-section (4) of...

If any person convicted of an offence under section 276B or sub-section (1) of section...276C or...

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...

Court shall, so far as may be, apply in the case of appeals under section 261 as...the case of appeals from decrees of a High Court: Provided that nothing in this...

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...

Any deduction made in accordance with the provisions of sections 192 to 194, section...194A, 1section 194B, 2(section...

‡ Application of retained assets. 1[132B.] (1) The assets retained under sub-section...(5) of section 132 may be dealt with in the following...

accordingly as if the notice were a notice issued under sub-section (2) of section...(2) of section 139 or...

him to make an advance deposit computed in accordance with the provisions of section...280E . (2) The notice of demand issued under section 156 in...

(1) of section 209A, a statement, or (b) under section 209A or section 212, an estimate...pay any instalment in accordance...

CMS 1.0 102120000002040023 2025-11-01 292A section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958 not to apply []...

Where an assessment is to be made under section 176, the Income-tax Officer may serve...(2) of section 139, and the provisions of this Act shall,...

(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,...

(1)— (a) to revise an order of reassessment made under section 147, or (b) after...(2), an order in revision under this section may be passed at...

tax Instalments of advance tax. 211. (1) 2[Subject to the provisions of this section...and of sections 209A and 212 ], advance tax shall be payable...

provisions. 152. (1) In an assessment, reassessment or recomputation made under section...Where an assessment is re-opened in circumstances falling under clause (b) of...

212. (1) If any assessee who is required to pay advance tax by an order under section...likely to be less than the income on which the advance tax payable by him under...

the Code of Criminal Procedure, 1973 (2 of 1974). an offence punishable under section...276B or section 276C or section...