Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:36 PM
CMS 1.0 102120000000014912 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Original section 272B was inserted by the Taxation Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272B Year: 1997 -
Nov 1, 25, 11:15 AM
sub-section (2) or sub-section (3) or sub-section (5) of section 185 43 [***] 44...***]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 1997 -
Nov 1, 25, 1:37 PM
203A [] Penalty for failure to comply with the provisions of section 203A 77 [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: 1997 -
Nov 1, 25, 1:43 PM
(1) of] 26[section 271, section 271A, section 271B, 27[section 271BB,]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 1997 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 79[sub-section (1) 80[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 1997 -
Nov 1, 25, 8:44 AM
192 to 194, section 194A 88[, section 194B] 89[, section 194BB] 88[, section 194C...] 90[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 200 Year: 1997 -
Nov 1, 25, 8:48 AM
7 [, section 194B] 8[, section 194BB] 7[, section 194C] 9[, section 194D 10[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 202 Year: 1997 -
Nov 1, 25, 8:56 AM
55[, section 194B] 56[, section 194BB] 55[, section 194C] 57[, section 194D]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 205 Year: 1997 -
Nov 1, 25, 8:40 AM
194A 58[, section 194B] 59[, section 194BB] 58[, section 194C] 60[, section 194D...] 61[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 198 Year: 1997 -
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: 1997 -
Nov 1, 25, 2:15 AM
under sub-section (1) or sub-section (3) of section 143, section 144,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Features: Acts Sections - Income tax act: Section - 115JAA Year: 1997 -
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: 1997 -
Nov 1, 25, 10:08 AM
sub-section (4) of section 139, or in response to a notice under sub-section (1)...—In this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 234A Year: 1997 -
Nov 1, 25, 8:50 AM
192 to 194, section 194A 19 [, section 194B] 20 [, section 194BB] 21[, section 194C...] 22[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 203 Year: 1997 -
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: 1997 -
Nov 1, 25, 10:09 AM
sub-section (1) of section 143" shall not include the additional income-tax, if...of total income under sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 234B Year: 1997 -
Oct 31, 25, 9:59 PM
(1) The provisions of sub-section (1) of section 41 shall apply, so far as...of sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 59 Year: 1997 -
Nov 1, 25, 1:22 AM
section 145 or sub-section (2) of section 145 or section 144 or the omission by...by the Board...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Features: Acts Sections - Income tax act: Section - 105 Year: 1997 -
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: 1997 -
Nov 1, 25, 12:11 AM
80HH or section 80HHA or section 80HHC or section 80-I or section 80-IA or...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80Q Year: 1997 -
Nov 1, 25, 9:29 AM
estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or] any such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 217 Year: 1997 -
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: 1997 -
Nov 1, 25, 4:48 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: 1997 -
Nov 1, 25, 1:39 PM
(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273 Year: 1997 -
Nov 1, 25, 1:32 PM
133 or section 206 69[***] 70 [or section 206C] or section 285B; or...( g) to furnish a certificate as required by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 1997 -
Nov 1, 25, 10:35 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: 1997 -
Oct 31, 25, 6:46 PM
32, section 32A, section 33 and clause (ix) of sub-section (1) of section 36 shall...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 10B Year: 1997 -
Jan 8, 26, 10:23 AM
of section 72 or sub-section (2) of section 73 or sub-section (1) 11 [or...
Act: Income-tax Act, 1961 Chapter: Chapter VI - Set off, or carry forward and set off Features: Acts Sections - Income tax act: Section - 80 Year: 1997 -
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: 1997 -
Nov 1, 25, 12:53 PM
(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Features: Acts Sections - Income tax act: Section - 269UH Year: 1997 -
Nov 1, 25, 7:19 AM
(1) of section 142]. (5) The tax chargeable under this section shall be in addition...(1) of section 142 or]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Features: Acts Sections - Income tax act: Section - 174 Year: 1997 -
Nov 1, 25, 8:42 AM
section 194A 69[, section 194B] 70 [, section 194BB] 69[, section 194C] 71[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 199 Year: 1997 -
Oct 31, 25, 10:58 PM
80G or section 80GGA or section 80HH or section 80HHA or section 80HHB or...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80A Year: 1997 -
Nov 1, 25, 8:38 AM
193 or section 194 49 [***] 50[or section 194EE], no deduction of tax shall be made...under any of the said sections in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 197A Year: 1997 -
Oct 31, 25, 6:44 PM
32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 10A Year: 1997 -
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: 1997 -
Nov 1, 25, 2:15 PM
If any person convicted of an offence under section 276B or sub-section (1) of section...276C or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 278A Year: 1997 -
Nov 1, 25, 12:13 AM
Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f....80HH or section 80HHA or section 80-I...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80QQ Year: 1997 -
Nov 1, 25, 2:13 AM
specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-section...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Features: Acts Sections - Income tax act: Section - 115J Year: 1997 -
Nov 1, 25, 9:13 AM
in sub-section (2) of section 208, send to the Income-tax Officer— (...(1) or sub-section (2) or, as the case...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 209A Year: 1997