Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:36 PM
CMS 1.0 102120000000016172 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: 1999 -
Nov 1, 25, 1:43 PM
(1) of] 45[section 271, section 271A, section 271B, 46[section 271BB,]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 1999 -
Nov 1, 25, 11:17 AM
(1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185...221; or ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246A Year: 1999 -
Nov 1, 25, 11:15 AM
sub-section (2) or sub-section (3) or sub-section (5) of section 185 26 [***] 27...[***]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 1999 -
Nov 1, 25, 1:37 PM
203A [] Penalty for failure to comply with the provisions of section 203A 96 [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: 1999 -
Nov 1, 25, 6:32 PM
CMS 1.0 102120000000009370 2025-11-01 9 Amendment of section 12AA [] Amendment of...section 12AA Amendment of section...
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Nov 1, 25, 6:56 PM
CMS 1.0 102120000000009290 2025-11-01 17 Amendment of section 35AB [] Amendment of...section 35AB Amendment of section...
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Nov 1, 25, 6:50 PM
CMS 1.0 102120000000009288 2025-11-01 15 Amendment of section 35 [] Amendment of...section 35 Amendment of section 35....
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Nov 1, 25, 6:44 PM
CMS 1.0 102120000000009284 2025-11-01 13 Amendment of section 33ABA [] Amendment...of section 33ABA Amendment of section...
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Nov 1, 25, 6:47 PM
CMS 1.0 102120000000009287 2025-11-01 14 Amendment of section 33AC [] Amendment of...section 33AC Amendment of section...
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Nov 1, 25, 6:41 PM
CMS 1.0 102120000000009283 2025-11-01 12 Amendment of section 32 [] Amendment of...section 32 Amendment of section 32....
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Nov 1, 25, 6:38 PM
CMS 1.0 102120000000009282 2025-11-01 11 Amendment of section 24 [] Amendment of...section 24 Amendment of section 24....
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Nov 1, 25, 6:35 PM
CMS 1.0 102120000000009281 2025-11-01 10 Amendment of section 17 [] Amendment of...section 17 Amendment of section 17....
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Jan 8, 26, 9:23 PM
: 10843 Date of Issue: 31/3/1999 Notification: 10843 Section...1999 In exercise of the powers conferred by sub-clause (vi) of clause (23C) of...
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Dec 31, 25, 11:42 AM
O. 1989 Section(s) Referred: s. 36(1)(viii) Statute: INCOME TAX Date of Issue: 8/...long-term finance for industrial development in the country for the purposes of...
Language: English Features: Notification Services & ‘Heads of Income’: Income from Business/ Profession Year: 1999 -
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: 1999 -
Nov 1, 25, 3:57 PM
in sub-sections (2) and (3) of section 44AA;] ( e) the percentage...or the amount to be prescribed 72[under clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 1999 -
Nov 1, 25, 4:21 AM
(1) of section 35A or sub-section (1) of section 35D or sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 143 Year: 1999 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 36 [sub-section (1) 37[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 1999 -
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: 1999 -
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: 1999 -
Nov 1, 25, 4:48 AM
(4) or sub-section (5) of section 139, whichever is later.] 59 [(2) No order of...146 or in pursuance of an order, under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 1999 -
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: 1999 -
Nov 1, 25, 1:32 PM
133 or section 206 84[***] 85 [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: 1999 -
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: 1999 -
Nov 1, 25, 3:08 PM
Prior to its repeal, section 281A, as inserted by the Taxation Laws (Amendment)...(1B) Notwithstanding anything contained in sub-section (...or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 281A Year: 1999 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. 32 (2) For the purposes of this section...—In this section, "accountant" means a 36chartered accountant...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 1999 -
Oct 31, 25, 6:22 PM
of section 172 or sub-section (2) of section 174 or section 175 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Features: Acts Sections - Income tax act: Section - 2 Year: 1999 -
Nov 1, 25, 10:47 AM
102120000000016069 2025-11-01 245D Procedure on receipt of an application under section...(1) or sub-section (3). 90 [(5) Subject to the provisions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 1999 -
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: 1999 -
Nov 1, 25, 4:05 AM
under section 80R or section 80RR or sub-section (1) of section 80RRA, or in the...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 1999 -
Nov 1, 25, 10:27 AM
(1) of section 143 after a return has been made under section 139 or in response...to a notice under sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 241 Year: 1999 -
Nov 1, 25, 10:46 AM
(1) of this section and sub-sections (2A) to (2D) of section 245D, the additional...143 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245C Year: 1999 -
Nov 1, 25, 1:54 PM
(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 63...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276A Year: 1999 -
Nov 1, 25, 1:06 PM
(1) of section 142 or sub-section (2) of section 143 31[or fails to comply with...a direction issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271 Year: 1999 -
Nov 1, 25, 11:30 AM
154], 81 [***] section 250, 82 [section 271, section 271A or section 272A]; or...12AA or] under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 253 Year: 1999 -
Jan 8, 26, 8:01 PM
155 or sub-section (4) of section 186 no amendment under this section shall be made...that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 154 Year: 1999 -
Nov 1, 25, 1:41 PM
(1) of section 271. 32 [***] (2) Notwithstanding anything contained in sub-section...(6), the provisions of sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273A Year: 1999 -
Nov 1, 25, 8:40 AM
194A 34[, section 194B] 35[, section 194BB] 34[, section 194C] 36[, section 194D...37 [,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 198 Year: 1999 -
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: 1999 -
Nov 1, 25, 1:49 PM
(3) of section 132 [] Contravention of order made under sub-section (3) of section...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 275A Year: 1999 -
Nov 1, 25, 8:44 AM
66 [,section 194D] 67[,section 194E] 68[,section 194EE,section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 200 Year: 1999 -
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: 1999 -
Nov 1, 25, 8:56 AM
31 [, section 194B] 32 [, section 194BB] 31 [, section 194C] 33 [, section 194D]...34 [,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 205 Year: 1999 -
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: 1999 -
Nov 1, 25, 8:52 AM
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: 1999 -
Nov 1, 25, 2:23 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: 1999 -
Nov 1, 25, 10:09 AM
sub-section (1) of section 143" shall not include the additional income-tax, if...155 or section 250 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 234B Year: 1999 -
Nov 1, 25, 8:48 AM
194A 82 [,section 194B] 83 [,section 194BB] 82 [,section 194C] 84 [,section 194D...85...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 202 Year: 1999 -
Nov 1, 25, 10:33 AM
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...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 244 Year: 1999 -
Nov 1, 25, 4:12 AM
139 or section 142 67a[ or section 148 or, as the case may be, section 158BC]],...143 or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 140A Year: 1999 -
Nov 1, 25, 8:50 AM
192 to 194, section 194A 94 [, section 194B] 95 [, section 194BB] 96 [,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 203 Year: 1999 -
Nov 1, 25, 4:35 AM
and in sections 148 to 153referred to as the relevant assessment year) : Provided...that where an assessment under sub-section (3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 147 Year: 1999 -
Nov 1, 25, 4:39 AM
[] Time limit for notice Time limit for notice. 149. 50 [(1) No notice under section...(3) of section 143 or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 149 Year: 1999 -
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: 1999 -
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: 1999 -
Nov 1, 25, 4:02 PM
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...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 297 Year: 1999 -
Nov 1, 25, 12:46 AM
(1) Subject to the provisions of this section, an assessee, being—...(2) of section 88.] (3) 73[***] (4) The persons referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Features: Acts Sections - Income tax act: Section - 88 Year: 1999 -
Nov 1, 25, 1:57 PM
102120000000016183 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276AB Year: 1999 -
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: 1999