Search

CMS 1.0 102120000002041087 2025-11-01 272B Penalty for failure to comply with the...of section 139A 14[Penalty for failure to comply with the...

under sub-section (2) or sub-section (3) or sub-section (5) of section 185 ;] (k)...[(i)...

360 PDF Circular 360_1983.pdf 1983-05-16 1983-05-16

(3) of section 37 may be allowed ;] 17[(dda) the matters specified in sub-sections...19[under clause (i) of sub-section...

, 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, 10fsub-section (1) of...

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

of section 33A or clause (i) of sub-section (2) of section 35 or sub-section (1)...of...

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

(2) of section 131 8[section 154,] section 250, 9[section 271, section...

275A, section 276A, 18[section 276AA,] section 276B, section 276C,...

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 : 11[1]: In this...

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

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 7[Failure...

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

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

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...

280M. (1) Where as a result of an order of re-assessment or recomputation under section...147 or as a result of an order under section 154 or...

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...

269AB or section 269-I [] Failure to comply with the provisions of section 269AB...or section 269-I 8[Failure to comply...

102120000002042672 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 245D. (1) On...

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

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...

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...

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...

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) or sub-section (1A) or clause (ft) of sub-section (2) of section 33, but without...(1) 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...

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

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

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

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

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

192 to 194, section 194A 21[, section 194C] 4[, section 194D] and section 195] 5...(1) of...

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

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

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...

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...

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...

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...

Any deduction made in accordance with the provisions of 13[sections 192 to 194, section...194A 14[, section 194B] 15[,...

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, the Income-tax Officer may serve on any person who has made a return under section...139 16[or to whom 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...

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

of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and 19...[sub-sections (1), (1A) and (2)] of...

(1) 11[or sub-section (1A)] of section 32 shall be allowed only if the prescribed...deductions in respect of depreciation made under...

than by way of advance tax, specified as payable in a notice of demand under section...(1) : 21[Provided that, where as a result of an order under...

(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...

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...

33 and section 33A, but without making any deduction under sub-section (1) of this...33 and section 33A, but without...

(1) 12[or sub-section (1A)] 12a[of this section or sub-section (1) of section 33A...(1) 15[or...