Search

CMS 1.0 102120000002038857 2025-11-01 272B Penalty for failure to comply with the...of section 139A 7[Penalty for failure to comply with the...

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

(3) of section 37 may be allowed ;] 5[(dda) the matters specified in sub-sections...6[under clause(i) of sub-section (4)...

of a return or a revised return under sub-section (4) or sub-section (5) of 22[section...146 or in pursuance of an order,...

of section 32A or] clause (ii) of sub-section (2) of section 33 or clause (ii)of...sub-section...

(1) of section 72, sub-section (2) of section 73, 17[sub-section (1) 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,...

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

275A, section 276A, 21[section 276AA,] section 276B, section 276C,...

, attend by an authorised representative. (2) For the purposes of this section, “...Explanation : In this section “accountant” means a 16chartered...

(2) of section 131, 4[section 154], section 250, 5[section 271. section...

of a value not exceeding fifty thousand rupees, the provisions of sub-section (1...) or, as the case may be, sub-section (1A) shall be deemed to...

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 13[1] : In this...

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

102120000002036908 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 245D. (1) On...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 7[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...(2) of...

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

any mistake apparent from the record, an income-tax authority referred to in section...155 or sub-section (4) of section...

278 for an offence under this Act, the provisions of sub-section (4 A) of section...(1) of section I32A are delivered to...

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

133, section 206, section 285, section 285B or section 286 ; or (b) to allow inspection...197A...

(1) of section 125 or under sub-section (1) of section 125A.] 16[(2) No order shall...be made under...

(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...

147 or section 154 or section 155 or section 250 or section 254 or...

any mistake apparent from the record, amend any order passed by it under sub-section...In connection with this amendment, section 25 of the...

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

102120000002038866 2025-11-01 276AB Failure to comply with the provisions of sections...269UC, 269UE and 269UL [] Failure to comply with the provisions of...

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

that any such person as is referred to in clause (a)of sub-section (1) of section...b) of sub-section (1) of...

(1) of this section and sub-sections (2A) to (2D) of section 245D, the additional...(1B) shall be reduced,— (a) in a case...

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

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

269 AB or section 269-I. 276AA....Original section was inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7...under...

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...

(3) of section 143, the Income-tax Officer proposes to make 15[, before the 1st...125 or section 125A.] 14....Limit of Rs. 1 lakh has since been...

147 or section 154 or section 155 or section 250 or section 254 or...

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

deemed to be in default. 218. (1) If any assessee has sent,— (a) under sub-section...(1) of section 209A. a statement, or (b) under...

192 to 194, section 194A 6[, section 194C] 9[, section 194D] and section 195] 10...(1) of...

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...

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...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

Any deduction made in accordance with the provisions of 20[sections 192 to 194, section...194A 21[, section 194B] 22[,...

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

than by way of advance tax, specified as payable in a notice of demand under section...(1) : 25[Provided that, where as a result of an order under...

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...

assets 9[Application of retained assets. 132B. (1) The assets retained under sub-section...(5) of section 132 may be dealt with in the following...

(1) If a depositor, who is required to make advance deposit by an order under section...of the advance deposit to be made by him calculated in the manner laid down in...

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, 5[or to whom a notice has been issued] under...

any tax is payable on the basis of any return required to be furnished under section...139 or section 148, after taking into account the amount of...

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,...

CMS 1.0 102120000002038932 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...