Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:35 PM
CMS 1.0 102120000000017454 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: 2001 -
Nov 1, 25, 1:43 PM
(1) of] 83 [section 271, section 271A, 83a[ section 271AA,] section 271B, 83a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 2001 -
Nov 1, 25, 11:17 AM
under sub-section (2) or sub-section (3) or sub-section (5) of section 185 in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246A Year: 2001 -
Nov 1, 25, 11:15 AM
272A, section 272AA or section 272BB]; (iii) 27 [***] section 272,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 2001 -
Nov 1, 25, 1:36 PM
203A [] Penalty for failure to comply with the provisions of section 203A 31 [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: 2001 -
Jan 8, 26, 9:14 PM
Date of Issue: 20/9/2001 Notification: G.S.R. 682(E) Section
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Nov 1, 25, 10:34 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: 2001 -
Nov 1, 25, 3:57 PM
in sub-sections (2) and (3) of section 44AA;] ( e) the percentage...or the amount to be prescribed 20 [under clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 2001 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 62[sub-section (1) 63 [or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 2001 -
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: 2001 -
Nov 1, 25, 4:54 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: 2001 -
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: 2001 -
Nov 1, 25, 4:47 AM
250, section 254, section 263 or section 264, setting aside or cancelling an assessment...of a return or a revised return...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 2001 -
Nov 1, 25, 1:31 PM
133 or section 206 17[***] 18 [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: 2001 -
Nov 1, 25, 1:38 PM
(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...(4) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273 Year: 2001 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. 78 (2) For the purposes of this section...—In this section, "accountant" means a 82chartered accountant...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 2001 -
Jan 8, 26, 1:47 PM
of an application under section 245C. 74 245D...(1) or sub-section (3). 82 [(5) Subject to the provisions of section...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 2001 -
Nov 1, 25, 10:26 AM
Prior to its omission, section 241, as amended by the Direct Tax Laws (Amendment)...(1) of section 143 after a return has been made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 241 Year: 2001 -
Nov 1, 25, 4:04 AM
(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 24 [or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 2001 -
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: 2001 -
Nov 1, 25, 4:12 AM
139 or section 142 81[or section 148 or, as the case may be, section 158BC]], after...143 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 140A Year: 2001 -
Jan 8, 26, 1:47 PM
(1) of this section and sub-sections (2A) to (2D) of section 245D, the additional...143 or...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245C Year: 2001 -
Nov 1, 25, 1:53 PM
(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 4...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276A Year: 2001 -
Nov 1, 25, 1:05 PM
(1) of section 142 or sub-section (2) of section 143 62[or fails to comply with...(1) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271 Year: 2001 -
Nov 1, 25, 11:32 AM
(1) 14 [or sub-section (2)] of section 253 : 13a [Provided that where an order of...Original sub-section was inserted by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 254 Year: 2001 -
Nov 1, 25, 8:39 AM
194A 92[, section 194B] 93 [, section 194BB] 92[, section 194C] 94[, section 194D...95[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 198 Year: 2001 -
Nov 1, 25, 1:41 PM
(1) of section 271. 70 [***] (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: 2001 -
Jan 8, 26, 1:52 PM
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 XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245M Year: 2001 -
Nov 1, 25, 8:43 AM
] 27[, section 194D] 28[, section 194E] 29[, section 194EE, section 194F,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 200 Year: 2001 -
Nov 1, 25, 8:56 AM
95[, section 194B] 96[, section 194BB] 95[, section 194C] 97[, section 194D] 98[...,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 205 Year: 2001 -
Nov 1, 25, 8:48 AM
194A 44[, section 194B] 45 [, section 194BB] 44[, section 194C] 46[, section 194D...47[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 202 Year: 2001 -
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: 2001 -
Nov 1, 25, 8:52 AM
192 to 194, section 194A, section 194B, section 194BB, section 194C,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 203A Year: 2001 -
Nov 1, 25, 11:30 AM
154], 86[***] section 250, 87 [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: 2001 -
Nov 1, 25, 10:07 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: 2001 -
Oct 31, 25, 6:21 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: 2001 -
Nov 1, 25, 1:48 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: 2001 -
Nov 1, 25, 4:52 AM
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: 2001 -
Nov 1, 25, 11:50 AM
129 and any period during which any proceeding under this section is stayed by an...(1) of section 125 or under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 263 Year: 2001 -
Nov 1, 25, 10:08 AM
sub-section (1) of section 143 or on regular assessment as reduced by the amount...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: 2001