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CMS 1.0 102120000002037070 2025-11-01 272B Penalty for failure to comply with the...of section 139A 1[Penalty for failure to comply with the...

; (h) an order under sub-section (2) or sub-section (3) of section 170 ; (i) an...(i) section...

Please see section 3(1)(b) of the Act....Question 6 : During the course of search under section 132 or survey under...

321 Content Circular No. 321, dated 15-01-1982 Deductions from total income SECTION...[SECTION 87 AS ORIGINALLY...

(3) of section 37 may be allowed ;] 4[(dda) the matters specified in sub-sections...5funder clause (4) of sub-section (4)...

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

(1) of section 72, sub-section (2) of section 73, 4[sub-section (1) of...

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

(4) or sub-section (5) of section 139, whichever is latest. (2) No order of assessment...146 or in pursuance of an order, under...

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

(2) of section 131 3[section 154,] section 250 4[section 271, section...

275A, section 276A, 2[section 276AA,] section 276B, section 276C,...

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

of total income which he was required to furnish under sub-section (1) of section...under subsection (8) of section 139 or...

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

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

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...

(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...

250 or section 271] ; (bb) [Omitted by the Taxation Laws (Amendment) Act, 1975,...(c) the Commissioner may amend any order passed by him in revision under...

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

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

(1) of section 72 or subsection (2) of section 73 or sub-section (1) of section...(b) Where as a...

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

269AB or section 269-I [] Failure to comply with the provisions of section 269AB...or section 269-I 4[Failure to comply...

102120000002037037 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 245D. (1) On...

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

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

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

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

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

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

in sub-section (2) of section 208, send to the Income-tax Officer— (a) where he...(1) or sub-section (2) or, as the case...

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

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

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

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...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 5[(1A) Where the whole or any part of the refund referred to in...

(I) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...

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...

192 to 194, section 194A 2[, section 194C]10[, section 194D] and section 195] "[...(1) or...

Any deduction made in accordance with the provisions of 3[sections 192 to 194, section...194A 4[, section 194B]...

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

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...

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...

than by way of advance tax, specified as payable in a notice of demand under section...(1) : 2[Provided that, where as a result of an order under...

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

Act, the Income-tax Officer may serve on any person who has made a return under section...139 3[or towhom a notice has been issued] under...

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...

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...

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...

(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 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...

CMS 1.0 102120000002037144 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Proba-tion 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)— (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...

The power to levy tax by deduction under 1[sections 192 to 194, section 194A 2[,...section 194B] 3[,...

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...

All sums deducted in accordance with the provisions of 3[sections 192 to 194, section...194A 4[, section 194B] 5[,...