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CMS 1.0 102120000002044661 2025-11-01 272B Penalty for failure to comply with the...of section 139A 2[Penalty for failure to comply with the...

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

S.O.917 Date of Issue: 14/2/1980 Notification: S.O.917 Section...INCOME TAX Date of Issue: 14/2/1980 In exercise of the powers conferred by...

S.O.994 Date of Issue: 23/5/1980 Notification: S.O.994 Section...programme has been approved for the period specified below for the purposes of...

(3) of section 37 may be allowed ; 6[(dda) the matters specified in sub-sections...under clause (i) of sub-section (4) of...

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

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

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

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

(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...(4) of...

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

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

(2) of section 131, section 154, section 250 3[or section 271, section...

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

(I) of section 271 for failure, without reasonable cause, to furnish the return...of total income which he was required to furnish under...

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

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

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

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

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

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

263 or section 264. (1A) Where any matter has been considered and decided in any..., the authority concerned— (a) may make an amendment under...

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...

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

(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 132q [] 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...

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...

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

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...

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

(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,...

102120000002044616 2025-11-01 245D Procedure on receipt of an application under section...245C [] Procedure on receipt of an application under...

192 to 194, section 194A 4[, section 194C ] 5[, section 194D ] and section 195 on...(3) of...

(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...making any deduction under...

(1) of section 211, if his current income is likely to exceed the amount specified...in sub-section (2) of section 208,...

147 and no proceedings under section 34 of the repealed Act in respect of any such..., subject to the provisions contained in section 149 or...

(2B) of section 35, read with clause (4) of section 43 owned by the assessee which...(1) l[,or clause (c) of sub-section...

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...

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

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 2[(1A) Where the whole or any part of the refund referred to in...

(1) 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...

(1) of section 209A, a statement, or (b) under section 209A or section 212, an estimate...(1) or...

(5) of section 132 may be dealt with in the following manner, namely :— (i) The...amount, of the existing liability referred to in clause (iii) of the said...

(1) or sub-section (1A) of this section or sub-section (1) of section 33A or any...development...

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

(2), (3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (...1) and subsections (3 A) and (4) of...

(1) or sub-section (1A) of section 32 shall be allowed only if the prescribed particulars...(1) of section 32 have been...

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...

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...

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...

Explanation : For the purposes of 2[this sub-section and sub-sections (2B and (4)...33 and section 33A, but without making...

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...

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

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...

him to make an advance deposit computed in accordance with the provisions of section...280E . (2) The notice of demand2 issued under section 156 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] to under...

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...