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CMS 1.0 102120000000011345 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Original section 272B was inserted by the Taxa­tion Laws...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 34[***];...**]...

203A [] Penalty for failure to comply with the provisions of section 203A 36 [Penalty...for failure to comply with the provisions of section 203A....

(1) of] 76 [section 271, section 271A, section 271B, 77 [section 271BB,]...

(3) of section 143 or section 144 or] section 147 or section 154 or...

specified in sub-sections (2) and (3) of section 44AA;] ( e)...Substituted for "under clause (i) of...

section 144 or] section 147 or section 154 or section 155 or section 250...

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

(1) of section 72, sub-section (2) of section 73, 3[sub-section (1) 4 [or...

275A, section 276, section 276A, section 276B, section 276BB, section...

146 or in pursuance of an order, under section 250, section 254, section 263 or..., as the case may be, the order under...

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

133 or section 206 or section 206A or section 206B 29a [or section 206C] or...

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

, attend by an authorised representative. (2) For the purposes of this section, "...Explanation: In this section, "accountant" means a 58chartered...

Prior to its repeal, section 281A, as inserted by the Taxation Laws (Amendment) Act...(1B) Notwithstanding anything contained in sub-section (...or...

154], 71[***] section 250, 72 [section 271, section 271A or section 272A]; or...263 74[or under...

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 7[or...

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

of sec­tion 172 or sub-section (2) of section 174 or section 175 or sub-section...115A or...

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

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 90...

sub-section (4) of section 139, or in response to a notice under sub-section (1)...under...

(1) of section 142 or sub-section (2) of section 143 86[or fails to comply with...a direction issued under...

102120000000011254 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 245D...(1) or...

(1) of section 143 after a return has been made under section 139 or in response...to a notice under sub-section (1) of...

[determination of total income under sub-section (1) of section 143 or] completion...155 or section 250 or...

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

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

(1) of section 143, or enhance or reduce the amount of refund granted by it under...that sub-section.] 37 [(1A) Where any matter has been...

(1) Where during the course of any search made under section 132, any...278 for an offence under this Act, the provisions of sub-section (4A) of...

by an order of the Assessing Officer under sub-section (3) or sub-section (4) of...the advance tax payable by him under...

(1) of section 271. 68 [***] (2) Notwithstanding anything contained in sub-section...(8) of section 139 or...

(2), an order in revision under this section may be passed at any time in the case...144A or section 144B; and (b) an order made by the...

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

Where tax is deductible at the source under 87[sections 192 to 194, section 194A...88 [, section 194B] 89[,...

192 to 194, section 194A 53b [, section 194B] 53c [, section 194BB] 53b [, section...194C] 53d [,...

to 194, section 194A, section 194B, section 194BB, section 194C, section...

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,...

194A 36[, section 194B] 37[,section 194BB] 36 [,section 194C] 38[,section 194D]...39 [,sec­tion...

Prior to its omission, section 146, as amended by the Finance Act, 1963, w.e.f. 28...issued under sub-section (1) of...

Time limit for notice Time limit for notice. 149. 17 [(1) No notice under section...(3) of section 143 or section 147...

(1) The provisions of sub-section (1) of section 41 shall apply, so far as...of sub-section (2) of...

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

Prior to its omission, section 144B, as amended by the Taxation Laws (Amendment)...(3) of section 143, the Assessing Officer proposes to make,...

102120000000011356 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

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

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 72 [(1A) Where the whole or any part of the refund referred to in...

The power to 60[recover] tax by deduction under 61[sections 192 to 194, section 194A...62 [, section 194B] 63[,...

served with a notice under sub-section (1) of section 142 or sub-section (2) of section...(1) or...

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

139 or section 142 or, as the case may be, section 148], after taking into account...143 or section 144 has been made, any...

and in sections 148 to 153 referred to as the relevant assessment year): Provided...that where an assessment under sub-section (3) of sec­tion 143...

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

(1) Every person who is liable to pay advance tax under section 208 (whether...139 or in response to a notice under sub-section (1) of...

, apply as if the 59 [notice issued under clause ( i) of sub-section (1) of section...Substituted for "as a return under...

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

194A 43[, section 194B] 44[,sec­tion 194BB] 43 [,section 194C 45[, section 194D]...46[, section...

269T [] Penalty for failure to comply with the provisions of section 269T 25 Penalty...for failure to comply with the provisions of section 269T....

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