Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:35 PM
of section 139A 4 [Penalty for failure to comply with the provisions of section 139A.... 272B...Earlier...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272B Year: 2003 -
Nov 1, 25, 1:43 PM
271BA], 62[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: 2003 -
Nov 1, 25, 11:17 AM
section 153A;] (c ) an order made under section 154 or section 155 having...271A,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246A Year: 2003 -
Nov 1, 25, 11:15 AM
or (ii) section 271, section 271A, section 271B, 81[***] 82 [section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 2003 -
Nov 1, 25, 1:38 PM
206CA [] Penalty for failure to comply with the provisions of section 206CA 8 [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: 2003 -
Nov 1, 25, 1:37 PM
203A [] Penalty for failure to comply with the provisions of section 203A 5 [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: 2003 -
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: 2003 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 58[sub-section (1) 59 [or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 2003 -
Nov 1, 25, 3:57 PM
prescribed 3[under clause (i) of sub-section (4) of section 80C *]; 4[( ee...Substituted for "under clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 2003 -
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: 2003 -
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: 2003 -
Nov 1, 25, 2:25 PM
275A 20 [, 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: 2003 -
Nov 1, 25, 4:47 AM
250 or section 254 or section 263 or section 264, setting aside or cancelling an...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: 2003 -
Nov 1, 25, 1:31 PM
business or profession as required by sub-section (3) of section 176; or...133 or section 206 87[***] 88 [or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 2003 -
Nov 1, 25, 4:50 AM
153A [] Time limit for completion of assessment under section 153A Time-limit for...132 or for requisition under section 132A was executed....(1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153B Year: 2003 -
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: 2003 -
Nov 1, 25, 4:49 AM
139, section 147, section 148, section 149, section 151 and section 153,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153A Year: 2003 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. 61 (2) For the purposes of this section...—In this section, "accountant" means a 65chartered accountant...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 2003 -
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: 2003 -
Nov 1, 25, 10:47 AM
102120000000018687 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 30 245D...Omitted...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 2003 -
Nov 1, 25, 4:04 AM
(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 7[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 2003 -
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: 2003 -
Nov 1, 25, 4:12 AM
139 or section 142 69[or section 148 or 69a[ section 153A or], as the case may...143 or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 140A Year: 2003 -
Nov 1, 25, 10:45 AM
(1) of this section and sub-sections (2A) to (2D) of section 245D, the additional...143 or section 144 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245C Year: 2003 -
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 85...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276A Year: 2003 -
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: 2003 -
Nov 1, 25, 12:45 AM
(2) of section 88.]...The following sub-section (2A) shall be inserted after sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Features: Acts Sections - Income tax act: Section - 88 Year: 2003 -
Nov 1, 25, 11:30 AM
154], 44 [***] section 250, 45[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: 2003 -
Nov 1, 25, 8:43 AM
] 64 [, section 194D] 65[, section 194E] 66[, 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: 2003 -
Nov 1, 25, 1:41 PM
(1) of section 271. 47 [***] (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: 2003 -
Nov 1, 25, 8:48 AM
194A 85 [, section 194B] 86[, section 194BB] 85[, section 194C] 87[, section 194D...88[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 202 Year: 2003 -
Nov 1, 25, 8:56 AM
40 [, section 194B] 41[, section 194BB] 40[, section 194C] 42[, section 194D] 43...[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 205 Year: 2003 -
Nov 1, 25, 11:32 AM
(1) 72[or sub-section (2)] of section 253 : 73 [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: 2003 -
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: 2003 -
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: 2003 -
Nov 1, 25, 8:39 AM
194A 26[, section 194B] 27[, section 194BB] 26[, section 194C] 28[, section 194D..., 31...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 198 Year: 2003 -
Nov 1, 25, 11:03 AM
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: 2003 -
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: 2003 -
Nov 1, 25, 10:07 AM
sub-section (4) of section 139, or in response to a notice under sub-section (1)...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 234A Year: 2003 -
Nov 1, 25, 1:06 PM
(1) of section 142 or sub-section (2) of section 143 20[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: 2003 -
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: 2003 -
Nov 1, 25, 8:38 AM
193 or] section 194A or section 194K, no deduction of tax shall be made under 21...193 or section 194 or section 194A or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 197A Year: 2003 -
Nov 1, 25, 10:08 AM
sub-section (1) of section 143 or on regular assessment as reduced by the amount...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: 2003 -
Nov 1, 25, 10:11 AM
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 - 234D Year: 2003 -
Nov 1, 25, 11:51 AM
—In computing the period of limitation for the purposes of sub-section (2), the...129 and any period during which any proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 263 Year: 2003 -
Nov 1, 25, 8:50 AM
3[, section 194D] 4[, section 194E] 5[, 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: 2003 -
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: 2003 -
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: 2003 -
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: 2003 -
Nov 1, 25, 8:41 AM
192 to 194, section 194A 40[, section 194B] 41[, section 194BB] 40[, section 194C...] 42[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 199 Year: 2003 -
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: 2003 -
Nov 1, 25, 4:51 AM
Assessment of income of any other person. 153C.Notwithstanding anything contained in section...139, section 147, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153C Year: 2003 -
Oct 31, 25, 9:59 PM
(1) The provisions of sub-section (1) of section 41 shall apply, so far as may...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: 2003 -
Nov 1, 25, 2:03 PM
(1) of section 139 or by notice given under 95[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: 2003 -
Nov 1, 25, 1:57 PM
102120000000018809 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: 2003 -
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: 2003 -
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: 2003 -
Oct 31, 25, 8:58 PM
shall not apply in a case where the provisions of section 42 or section 44D or section...other income referred to in those...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Features: Acts Sections - Income tax act: Section - 44BB Year: 2003 -
Nov 1, 25, 3:43 PM
CMS 1.0 102120000000018860 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: 2003 -
Nov 1, 25, 3:23 AM
sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction...served with a notice under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Features: Acts Sections - Income tax act: Section - 124 Year: 2003