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CMS 1.0 102120000000015535 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Original section 272B was inserted by the Taxa­tion Laws...

(1) of] 9[section 271, section 271A, section 271B, 10[section 271BB,]...

(1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185...221; or ...

(1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185...271,...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 23 [***] 24...***]...

203A [] Penalty for failure to comply with the provisions of section 203A 60 [Penalty...for failure to comply with the provisions of section 203A....

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset 4[***], or such savings certificates being hereafter in this...

O. 543(E) Section(s) Referred: s. 139A(4) Statute: INCOME TAX Date of Issue: 30/6.../1998 In exercise of the powers conferred by sub-section (4) of...

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

to be prescribed 37[under clause (i) of sub-section (4) of section 80C *];...Substituted for "under clause (i) of...

(2) of section 33A or clause (i) of sub-section (2) of section 35 or sub-section...(1) of...

section 144 or] section 147 or section 154 or section 155 or section 250...

(1) of section 72, sub-section (2) of section 73, 46 [sub-section (1) 47[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...as the case may be, the order under...

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

133 or section 206 52[***] 53[or section 206C] or section 285B; or (...( g) to furnish a certificate as...

(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)...(1B) Notwithstanding anything contained in sub-section (...or...

connection with any proceeding under this Act otherwise than when required under section..., attend by an authorised representative. 96 (2) For the purposes of this...

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

of an application under section 245C. 82 245D...(1) or sub-section (3). 90 [(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...

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

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 24...

(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 3[or fails to comply with a...direction issued under...

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

154], 68[***] section 250, 69[section 271, section 271A or section 272A]; or...263 71[or under...

(1) of section 271. 95 [***] (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...

192 to 194, section 194A 64[, section 194B] 65[, section 194BB] 64[, section 194C...] 66[,...

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

that sub-section.] 85 [(1A) Where any matter has been considered and decided in...155 or sub-section (4) of section 186 no...

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...

31[, section 194B] 32[, section 194BB] 31[, section 194C] 33[, section 194D]...

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

—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...

194A 34[, section 194B] 35[, section 194BB] 34[, section 194C] 36[, section 194D...37[, sec­tion...

82[, section 194B] 83[, section 194BB] 82[, section 194C] 84[, section 194D...

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,...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 45 [(1A) Where the whole or any part of the refund referred to in...

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

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

for notice Time limit for notice. 149. 62[(1) No notice under section...(3) of section 143 or section 147...

147 or sec­tion 154 or section 155 or section 250 or section 254 or section 260...147 or...

147 or sec­tion 154 or section 155 or section 250 or section 254 or section 260...147 or...

192 to 194, section 194A 94 [, section 194B] 95 [, section 194BB] 96[, section 194C...] 97[,...

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...

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

102120000000015546 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...

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

(1) The provisions of sub-section (1) of section 41 shall apply, so far as...of sub-section (2) of...

(1) of section 139 or by notice given under 33[clause (i) of sub-section (1) of...section 142] or...

estimate in lieu of such state­ment referred to in sub-section (2) of that section...(4) of section 209A or] any such...

CMS 1.0 102120000000015595 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

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...