Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:35 PM
of section 139A 78 [Penalty for failure to comply with the provisions of section ...139A. 272B. (1) If a person fails to comply with...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272B Year: 2002 -
Nov 1, 25, 10:53 PM
CMS 1.0 102120000000009572 2025-11-01 104 Insertion of new section 272B [] Insertion...of new section 272B Insertion of new section...
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Nov 1, 25, 1:43 PM
271BA], 35 [section 271BB,] section 271C, section 271D, section 271E,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 2002 -
Nov 1, 25, 10:57 PM
of section 273B Amendment of section 273B. 106....of section 272AA or", the words, figures and letter "section...
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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: 2002 -
Nov 1, 25, 11:15 AM
272A, section 272AA or section 272BB]; (iii) 63 [***] section 272,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 2002 -
Nov 1, 25, 5:10 PM
INCOME-TAX RULES APPENDIX TWO AN ANALYSIS OF RELEVANT RULES OF INCOME-TAX RULES SECTION...Section 10(14) grants exemption on special allowances and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: APPENDIX TWO Year: 2002 -
Nov 1, 25, 1:38 PM
206CA [] Penalty for failure to comply with the provisions of section 206CA 81a...[Penalty for failure to comply with the provisions of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272BBB Year: 2002 -
Nov 1, 25, 1:37 PM
203A [] Penalty for failure to comply with the provisions of section 203A 79 [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: 2002 -
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Nov 11, 25, 8:20 AM
under sub-section (5A) or sub-section (5B) of section 206C and in all other documents...272A and to insert a new...
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Nov 11, 25, 8:20 AM
Insertion of new section 272B. 100. ...NOTE Clause 100 seeks to insert a new section 272B of the Income-tax Act providing...272AA or", the words,...
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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: 2002 -
Nov 1, 25, 3:57 PM
to be prescribed 71 [under clause (i) of sub-section (4) of section 80C *];...Substituted for "under clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 2002 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 78[sub-section (1) 79[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 2002 -
Nov 1, 25, 2:25 PM
275A 88a [, section 275B ], section 276, section 276A, section 276B,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 279 Year: 2002 -
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: 2002 -
Nov 1, 25, 4:47 AM
250, or section 254, or section 263 or section 264, setting aside or cancelling...of a return or a revised return under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 2002 -
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: 2002 -
Nov 1, 25, 1:31 PM
133 or section 206 64[***] 65 [or section 206C] or section 285B; or...be substituted for the existing clause (e) in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 2002 -
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: 2002 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. 30 (2) For the purposes of this section...—In this section, "accountant" means a 34chartered accountant...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 2002 -
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: 2002 -
Nov 1, 25, 4:04 AM
(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 29 [or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 2002 -
Dec 28, 25, 7:46 PM
102120000000018011 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 10 245D. (1) On...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 2002 -
Dec 28, 25, 7:45 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: 2002 -
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: 2002 -
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: 2002 -
Nov 1, 25, 4:12 AM
139 or section 142 90[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: 2002 -
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 55...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276A Year: 2002 -
Nov 1, 25, 11:32 AM
(1) 50[or sub-section (2)] of section 253 : 51 [Provided that where an order of...Original sub-section was inserted by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 254 Year: 2002 -
Nov 1, 25, 11:30 AM
154], 23[***] section 250, 24[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: 2002 -
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: 2002 -
Nov 1, 25, 1:41 PM
(1) of section 271. 20 [***] (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: 2002 -
Nov 1, 25, 12:45 AM
(5) of section 80B.]...The following sub-section (1) shall be substituted for the existing sub-section (...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Features: Acts Sections - Income tax act: Section - 88 Year: 2002 -
Nov 1, 25, 8:43 AM
] 54[, section 194D] 55[, section 194E] 56[, 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: 2002 -
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: 2002 -
Nov 1, 25, 8:48 AM
194A 73[, section 194B] 74[, section 194BB] 73[, section 194C] 75[, section 194D...76[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 202 Year: 2002 -
Nov 1, 25, 8:56 AM
26[, section 194B] 27[, section 194BB] 26[, section 194C] 28[, section 194D] 29[...,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 205 Year: 2002 -
Nov 1, 25, 1:06 PM
(1) of section 142 or sub-section (2) of section 143 2[or fails to comply with a...(1) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271 Year: 2002 -
Dec 28, 25, 7:50 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: 2002 -
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: 2002 -
Nov 1, 25, 8:39 AM
194A 20[, section 194B] 21[, section 194BB] 20[, section 194C] 22[, section 194D...,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 198 Year: 2002 -
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: 2002 -
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: 2002 -
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: 2002 -
Nov 1, 25, 11:50 AM
129 and any period during which any proceeding under this section is stayed by an...144A or section 144B; and (b) an order made by the Deputy...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 263 Year: 2002 -
Nov 1, 25, 4:06 AM
shall apply to a non-resident referred to in sub-section (4) of section 115AC, or...sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139A Year: 2002 -
Oct 31, 25, 9:22 PM
(2), (3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections...(6) and (7) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 50C Year: 2002 -
Nov 1, 25, 8:50 AM
] 89[, section 194D] 90[, section 194E] 91[, section 194EE, section 194F,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 203 Year: 2002 -
Nov 1, 25, 1:50 PM
2025-11-01 275B Failure to comply with the provisions of clause (iib) of sub-section...(1) of section 132 [] Failure to comply with the provisions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 275B Year: 2002 -
Nov 1, 25, 8:41 AM
192 to 194, section 194A 32[, section 194B] 33[, section 194BB] 32[, section 194C...] 34[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 199 Year: 2002 -
Nov 1, 25, 9:28 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: 2002 -
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: 2002 -
Nov 1, 25, 1:57 PM
102120000000018133 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: 2002 -
Oct 31, 25, 9:59 PM
of sub-section (2) of section 41 shall apply, so far as may be, in computing the...(1A) of section 32 in or in relation to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 59 Year: 2002 -
Nov 1, 25, 3:43 PM
CMS 1.0 102120000000018183 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 292A Year: 2002 -
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: 2002 -
Nov 1, 25, 2:02 PM
(1) of section 139 or by notice given under 65[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: 2002 -
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: 2002