Income Tax Department
Ministry of Finance, Government of India
Search
Enter search terms above to find relevant documents
No Result Found
Please Adjust Your Filters and Try Again
No filters available
-
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 -
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 -
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 -
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 -
Nov 1, 25, 2:14 AM
80HHC, computed under clauses (a), (b ) or (c) of sub-section (3) or sub-section...(2) of section 32 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Features: Acts Sections - Income tax act: Section - 115JA Year: 1997 -
Nov 1, 25, 1:24 AM
FINANCE ACT, 1987, W.E.F. 1-4-1988] Period of limitation for making orders under section...Period of limitation for making orders under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Features: Acts Sections - Income tax act: Section - 106 Year: 1997 -
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: 1997 -
Nov 1, 25, 9:15 AM
(1) Every person who is liable to pay advance tax under section 208...139 or in response to a notice 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 - 210 Year: 1997 -
Nov 1, 25, 9:23 AM
147 or section 154 or section 155 or section 250 or section 254 or section 260...or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 214 Year: 1997 -
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: 1997 -
Nov 1, 25, 12:09 AM
80HH] 48[or section 80HHA] 49[or section 80HHB] 50[or section 80HHC] 51[or section...80HHD] 52[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 - 80P Year: 1997 -
Oct 31, 25, 11:29 PM
, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(2) or, as the case may be, sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80GGA Year: 1997 -
Nov 1, 25, 4:33 AM
Prior to its omission, section 146, as amended by the Finance Act, 1963, w.e.f. 28...issued under sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 146 Year: 1997 -
Nov 1, 25, 3:23 AM
(1) or sub-section (2) of section 120, the Assessing Officer has been vested with...served with a notice under sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Features: Acts Sections - Income tax act: Section - 124 Year: 1997 -
Nov 1, 25, 9:11 AM
(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 209 Year: 1997 -
Nov 1, 25, 11:30 AM
154], 87[***] section 250, 88[section 271, section 271A or section 272A]; or...263 90[or under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 253 Year: 1997 -
Nov 1, 25, 2:17 PM
Notwithstanding anything contained in the provisions of section 276A, section 276AB..., 60[or section 276B,] no person...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 278AA Year: 1997 -
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: 1997 -
Nov 1, 25, 1:56 PM
269AB or section 269-I. 42 276AA....Original section was inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7...direction issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276AA Year: 1997 -
Nov 1, 25, 7:24 AM
(1) of section 142 or] section 148, as the case may be, require the furnishing of...Substituted for "sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Features: Acts Sections - Income tax act: Section - 176 Year: 1997 -
Nov 1, 25, 2:03 PM
(1) of section 139 or by notice given under 49 [clause (i) of sub-section (1) of...section 142] or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276CC Year: 1997 -
Nov 1, 25, 2:27 PM
the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section...276B or section 276C or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 279A Year: 1997 -
Oct 31, 25, 7:47 PM
(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...(1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 33A Year: 1997 -
Nov 1, 25, 11:32 AM
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,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 254 Year: 1997