Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:35 PM
CMS 1.0 102120000000011913 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.Original...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272B Year: 1992 -
Nov 1, 25, 1:43 PM
(1) of] 31[section 271, section 271A, section 271B, 32[section 271BB,]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 1992 -
Nov 1, 25, 11:15 AM
sub-section (2) or sub-section (3) or sub-section (5) of section 185 76[ ***] 76a...272BB]; ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 1992 -
Nov 1, 25, 1:37 PM
203A [] Penalty for failure to comply with the provisions of section 203A 87 [Penalty...for failure to comply with the provisions of section 203A....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272BB Year: 1992 -
Nov 1, 25, 10:34 AM
(3) of section 143 or section 144 or] section 147 or section 154 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 244A Year: 1992 -
Nov 1, 25, 3:57 PM
specified in sub-sections (2) and (3) of section 44AA;] ( e)...Substituted for "under clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 1992 -
Nov 1, 25, 4:21 AM
section 144 or] section 147 or section 154 or section 155 or section 250...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 143 Year: 1992 -
Nov 1, 25, 4:16 AM
(2) of section 33A or clause (i) of sub-section (2) of section 35 or sub-section...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 141A Year: 1992 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 98[sub-section (1) 99 [or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 1992 -
Nov 1, 25, 4:47 AM
146 or in pursuance of an order, under section 250, section 254, section 263 or..., as the case may be, the order under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 1992 -
Nov 1, 25, 6:22 AM
, section 154, section 250, section 254, section 260, section 262,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 155 Year: 1992 -
Nov 1, 25, 2:25 PM
275A, section 276, section 276A, section 276B, section 276BB, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 279 Year: 1992 -
Nov 1, 25, 1:32 PM
133 or section 206 or section 206A or section 206B 80[or section 206C] or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 1992 -
Nov 1, 25, 1:39 PM
(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...(4) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273 Year: 1992 -
Nov 1, 25, 3:08 PM
Prior to its repeal, section 281A, as inserted by the Taxation Laws (Amendment) Act...(1B) Notwithstanding anything contained in sub-section (...or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 281A Year: 1992 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. (2) For the purposes of this section, "...Explanation : In this section, "accountant" means a 16chartered...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 1992 -
Nov 1, 25, 4:04 AM
(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 11[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 1992 -
Nov 1, 25, 4:23 AM
(1) of section 139] and has not made a return or a revised return under sub-section...(4) or sub-section (5) of that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 144 Year: 1992 -
Oct 31, 25, 6:22 PM
of section 172 or sub-section (2) of section 174 or section 175 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Features: Acts Sections - Income tax act: Section - 2 Year: 1992 -
Nov 1, 25, 10:47 AM
of an application under section 245C * . 245D...(1) or sub-section (3). 53 [(5) Subject to the provisions of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 1992 -
Nov 1, 25, 10:45 AM
(1) of this section and sub-sections (2A) to (2D) of section 245D, the additional...143 or section 144 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245C Year: 1992 -
Nov 1, 25, 1:53 PM
(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 45...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276A Year: 1992 -
Nov 1, 25, 10:07 AM
sub-section (4) of section 139, or in response to a notice under sub-section (1)...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 234A Year: 1992 -
Nov 1, 25, 1:41 PM
(1) of section 271. 21 [***] (2) Notwithstanding anything contained in sub-section...of total income which he was required to furnish under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273A Year: 1992 -
Nov 1, 25, 4:52 AM
(1) of section 143, or enhance or reduce the amount of refund granted by it under...that sub-section.] 48 [(1A) Where any matter has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 154 Year: 1992 -
Nov 1, 25, 11:30 AM
154], 18 [***] section 250, 19[section 271, section 271A or section 272A]; or...263 21[or under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 253 Year: 1992 -
Nov 1, 25, 10:26 AM
(1) of section 143 after a return has been made under section 139 or in response...to a notice under sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 241 Year: 1992 -
Nov 1, 25, 10:09 AM
[determination of total income under sub-section (1) of section 143 or] completion...155 or section 250 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 234B Year: 1992 -
Nov 1, 25, 11:51 AM
(2), an order in revision under this section may be passed at any time in the case...129 and any period during which any proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 263 Year: 1992 -
Nov 1, 25, 1:49 PM
(3) of section 132 [] Contravention of order made under sub-section (3) of section...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 275A Year: 1992 -
Nov 1, 25, 1:06 PM
(1) of section 142 or sub-section (2) of section 143 34[or fails to comply with...a direction issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271 Year: 1992 -
Nov 1, 25, 11:03 AM
shall be deemed to be an application made under sub-section (1) of section 245C...and the provisions of this Chapter [except...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245M Year: 1992 -
Nov 1, 25, 8:44 AM
192 to 194, section 194A 73 [, section 194B] 74[, section 194BB] 73[, section 194C...] 75 [,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 200 Year: 1992 -
Nov 1, 25, 2:22 PM
278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 278D Year: 1992 -
Nov 1, 25, 8:40 AM
194A 54[, section 194B] 55[,section 194BB] 54 [,section 194C] 56[, section 194D]...57 [, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 198 Year: 1992 -
Nov 1, 25, 9:31 AM
by an order of the Assessing Officer under sub-section (3) or sub-section (4) of...the advance tax payable by him under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 218 Year: 1992 -
Nov 1, 25, 8:56 AM
16 [, section 194B] 17[, section 194BB] 16[, section 194C] 18[, section 194D] 19[...,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 205 Year: 1992 -
Nov 1, 25, 8:48 AM
86 [, section 194B] 87[, section 194BB] 86, section 194C] 88[, section 194D...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 202 Year: 1992 -
Nov 1, 25, 9:25 AM
147 or section 154 or section 155 or section 250 or section 254 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 215 Year: 1992 -
Nov 1, 25, 8:52 AM
to 194, section 194A, section 194B, section 194BB, section 194C, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 203A Year: 1992