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CMS 1.0 102120000000012501 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...139A. 40 272B. ...Prior to its...

(1) of] 85[section 271, section 271A, section 271B, 86[section 271BB,]...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 43[***] 44...*]...

203A [] Penalty for failure to comply with the provisions of section 203A 41 [Penalty...for failure to comply with the provisions of section 203A....

(1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax...172 or...

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

in sub-sections (2) and (3) of section 44AA;] (e) the percentage...or the amount to be prescribed 3[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, 72[sub-section (1) 73 [or...

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

146 or in pursuance of an order, under section 250, section 254, section 263 or...(1) of section...

133 or section 206 or section 206A or section 206B 33[or section 206C] or...

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

, attend by an authorised representative. (2) For the purposes of this section, "...—In this section, "accountant" means a 71 chartered accountant...

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

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

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 70[or...

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

154], 80[***] section 250, 81 [section 271, section 271A or section 272A]; or...263 83[or under...

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

of an application under section 245C. * 245D...(1) or sub-section (3). 18 [(5) Subject to the provisions of section 245BA,...

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

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 99...

(1) of section 142 or sub-section (2) of section 143 92b[or fails to comply with...a direction issued under...

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

(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...

(1) of section 271. 74 [***] (2) Notwithstanding anything contained in sub-section...(8) of section 139 or...

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

sub-section (1) of section 143" shall not include the additional income-tax, if...155 or section 250 or...

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

(1) of section 143, or enhance or reduce the amount of refund granted by it under...that sub-section.] 15 [(1A) Where any matter has been...

278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...

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

73 [, section 194B] 74[, section 194BB] 73[, section 194C] 75[, section 194D] 76[...,...

192 to 194, section 194A 29 [, section 194B] 30[, section 194BB] 29[, section 194C...] 31 [,...

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

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

194A 10[, section 194B] 11[,sec­tion 194BB] 10 [,section 194C] 12[,section 194D]...13 [,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,...

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. 91 [(1) No notice under section...(3) of section 143 or section 147...

Original section 144B was inserted by the Taxa­tion Laws Amendment) Act, 1975, w.e.f...Prior to its omission, section 144B, as amended by the...

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...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 75 [(1A) Where the whole or any part of the refund referred to in...

194A 17[, section 194B] 18[,sec­tion 194BB] 17 [,section 194C] 19[, section 194D...] 20 [,...

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

102120000000012512 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

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...

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

(1) of section 139 or by notice given under 9 [clause (i) of sub-section (1) of...section 142] or...

CMS 1.0 102120000000012560 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

(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...

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...

(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...

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

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