Search

CMS 1.0 102120000000014303 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Original section 272B was inserted by the Taxation Laws...

(1) of] 80 [section 271, section 271A, section 271B, 81 [section 271BB,]...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 97[***]...

203A [] Penalty for failure to comply with the provisions of section 203A 32 [Penalty...for failure to comply with the provisions of section 203A....

CMS 1.0 102120000000035972 2025-11-01 49 Amendment of section 194A [] Amendment of...section 194A Amendment of section...

(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 5[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, 57[sub-section (1) 58 [or...

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

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

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

133 or section 206 24[***] 25 [or section 206C] or section 285B; or...( g) to furnish a certificate as required by...

(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...

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

, attend by an authorised representative. 66 (2) For the purposes of this section...—In this section, "accountant" means a 68chartered accountant...

under section 80R or section 80RR or sub-section (1) of section 80RRA, or in the...(1) of...

of an application under section 245C. 62a 245D...(1) or sub-section (3). 70 [(5) Subject to the provisions of section...

(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-sections (2A) to (2D) of section 245D, the additional...143 or sec­tion 144 or...

154], 42 [***] section 250, 43 [section 271, section 271A or section 272A]; or...45[or under...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 94...

(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) of section 142 or sub-section (2) of section 143 76[or fails to comply with...a direction issued under...

(1) of section 271. 67 [***] (2) Notwithstanding anything contained in sub-section...(6), the provisions of sub-section...

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

that sub-section.] 98 [(1A) Where any matter has been considered and decided in...155 or sub-section (4) of section 186 no...

(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 [except...

192 to 194, section 194A 55 [, section 194B] 56[, section 194BB] 55[, section 194C...] 57 [,...

20 [, section 194B] 21[, section 194BB] 20[, section 194C] 22[, section 194D]...

72 [, section 194B] 73[, section 194BB] 72[, section 194C] 74[, section 194D] 75...[,...

194A 28[, section 194B] 29[, section 194BB] 28[, section 194C] 30[, section 194D...] 31 [,...

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

—In computing the period of limitation for the pur­poses of sub-section (2), the...129 and any period during which any proceeding under this...

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

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

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 26 [(1A) Where the whole or any part of the refund referred to in...

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,...

Time limit for notice Time limit for notice. 149. 76 [(1) No notice under section...(3) of section 143 or section 147...

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

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

192 to 194, section 194A 84[, section 194B] 85[, section 194BB] 86[, section 194C...] 87[,...

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

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...

(2) of section 88. (3) 21[* * *] (4) The persons referred to in sub-section (2)...The following sub-section (5A) shall be...

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...

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

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

102120000000014314 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

CMS 1.0 102120000000014362 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

(1) of section 139 or by notice given under 4 [clause (i) of sub-section (1) of...section 142] or...

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

—For the purposes of this sub-section, proceedings under sub-section (5) of section...the expiry of a period of six months...

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

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

section 194A 39[, section 194B] 40[, section 194BB] 39 [, section 194C] 41[,...