Search

CMS 1.0 102120000002045344 2025-11-01 272B Penalty for failure to comply with the...of section 139A 33[Penalty for failure to comply with the...

section 273B Amendment of section 273B 69....In section 273B of the Income-tax Act, for the words, figures and letter...

[2) of section 272A, sub-section (lj of section 272AA. sub-section (I) of...

CMS 1.0 102120000000036438 2025-11-01 68 Insertion of new section 272BB [] Insertion...of new section 272BB Insertion of new...

(ia) section 221, or] (ii) section 270, or (iii) section 271, or 6[(iiia) section...271A, or]...

203A [] Penalty for failure to comply with the provisions of section 203A 35[Penalty...for failure to comply with the provisions of section 203A....

(3) of section 37 may be allowed ;] 89[(dda) the matters specified in sub-sections...91[under clause (i) of sub-section...

a return or a revised return under sub-section (4) or sub-section (5) of 99[section...146 or in pursuance of an order,...

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

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 73,52[sub-section (1) 53[or...

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

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

275A, section 276A, 84[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 67chartered...

133, section 206 28[or section 285B]; or (b) to allow inspection of any register...206 or section 206A or...

(2) of section 131, 35[section 154], 35a[section 246A,] section...

(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 subsection (2) of section 73, or sub-section (1) 46[or sub-section...155 or...

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

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

102120000002045254 2025-11-01 245D Procedure on receipt of an application under section...(1) or sub-section (3). 83[(5) Subject to the provisions...

The following new sub-section (1) shall be substituted for the existing sub-section...155 or sub-section (4) of...

(1) of this section and sub-sections (2A) to (2D) of section 245D.htm, the additional...143 or...

of a value not exceeding fifty thousand rupees, the provisions of sub-section (1...(1), a certified copy of any notice given by the claimant under...

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...

(1) ot section 139 or by notice given under sub-section (2) of section 139 or section...to comply...

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

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...

Notwithstanding anything contained in the provisions of section 276A,, section 276AB..., 80a[section 276B,...

(1) of section 139 or by notice given under70a[sub-section (2) of section 139] or...section 148,...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 61[(1A) Where the whole or any part of the refund referred to in...

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 125 or under sub-section (1) of section 125A.] 48[(2) No order shall...be made under...

148 shall be issued, (a) in cases falling under clause (a) of section 147— (i) for...(3) of section 143 or section 147 has...

If any assessee does not pay on the date specified in sub-section (1) of section...(3) or sub-section (4) of...

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

The following new section 147 shall be substituted for the existing section by the...that where an assessment under...

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

(2) of section 139 or sub-section (1) of] section 148 in respect of any tax chargeable...(2) of...

, plant or furniture to which clauses (ii) and (iii) of sub-section (2) of section...work referred to in sub-section (1A)...

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

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

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

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

(1) or sub-section (2) of section 120, the Assessing Officer has been vested with...served with a notice under sub-section...

102120000002045355 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

any mistake apparent from the record, amend any order passed by it under sub-section...Original sub-section was inserted by the Finance Act, 1964,...

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

(2) of section 139 or sub-section (1) of] section 148 in respect of any tax chargeable...(2) of...

211, the appropriate percentage, specified in that section, of the advance tax on...who pays any instalment or instalments of advance tax under...

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

(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(3) or sub-...

(1), 37[or clause (c) of sub-section (2B),] of section 35, read with clause (4)...(2), 37[or clause (c) of sub-section...

provisions. 152. (1) In an assessment, reassessment or recomputation made under section...246 to 248 or under section 264, claim that the...

notice Sanction for issue of notice. 151. (1) No notice shall be issued under section...The following new section 151 shall be substituted for the...

(1) of section 35 or in section 35A] or in clause (ix) of sub-section (1) of...

(3) or sub-section (4) of section 33. 78....1) or sub-section (1A) of section 32 shall be...