Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:35 PM
of section 139A 66 [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: 2005 -
Nov 1, 25, 1:43 PM
section 271BA], 27 [ section 271BB,] section 271C , section 271D,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 2005 -
Nov 1, 25, 11:17 AM
(1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185...[...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246A Year: 2005 -
Nov 1, 25, 11:15 AM
under sub-section (2) or sub-section (3) or sub-section (5) of section 185 20 [*...271,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 2005 -
Nov 1, 25, 1:38 PM
206CA [] Penalty for failure to comply with the provisions of section 206CA 71 [...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: 2005 -
Nov 1, 25, 1:37 PM
203A [] Penalty for failure to comply with the provisions of section 203A 68 [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: 2005 -
Jan 14, 26, 11:26 AM
No. 2) Act, 2004 (hereinafter referred to as the ‘Act’) has,— (i) amended sections..., 198, 199, 200, 202, 203, 204, 205, 206, 206C, 206CA, 245RR, 246A, 253, 272A,...
Features: Circulars Services & ‘Heads of Income’: Income from Business/ Profession Income from Capital Gains Income from Other Sources Pensioner Salaried Person Year: 2005 -
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Dec 30, 25, 2:02 PM
Twelfth Schedule Twelfth Schedule Twelfth Schedule 66 [THE TWELFTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Features: Acts Sections - Income tax act: Twelfth Schedule Year: 2005 -
Dec 16, 25, 10:36 AM
Notification No. 199/2005 [F.No.503/5/91-FTD] / GSR 597(E) PDF Notification-597-2005.pdf 2005-09-20 2005-09-20
Features: Notification Year: 2005 -
Nov 1, 25, 10:34 AM
(3) of section 115WE or section 115WF or section 115WG or] 37[sub-section (3)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 244A Year: 2005 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 2 [sub-section (1) 3[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 2005 -
Nov 1, 25, 4:50 AM
(1) of section 245D is received by the Commissioner under sub-section (2) of that...is received by the Commissioner under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153B Year: 2005 -
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: 2005 -
Nov 1, 25, 4:47 AM
(4) or sub-section (5) of section 139, whichever is later.]...250 or section 254 or section 263...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 2005 -
Nov 1, 25, 3:57 PM
prescribed 80[ under clause (i) of sub-section (4) of section 80C];] 81[( 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: 2005 -
Nov 1, 25, 1:32 PM
133 or section 206 45[***] 46 [or section 206C] or section 285B; or (d...(4A) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 2005 -
Nov 1, 25, 4:21 AM
144 or section 147 or section 154 or section 155 or section 250 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 143 Year: 2005 -
Nov 1, 25, 1:39 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: 2005 -
Nov 1, 25, 4:12 AM
115WD or section 115WH or] section 139 or section 142 97 [or section 148 or 98[...115WE or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 140A Year: 2005 -
Nov 1, 25, 2:25 PM
275A 94 [, 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: 2005 -
Nov 1, 25, 4:51 AM
139, section 147 , section 148, section 149 , section 151 and section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153C Year: 2005 -
Nov 1, 25, 4:49 AM
139, section 147 , section 148, section 149 , section 151 and section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153A Year: 2005 -
Nov 1, 25, 2:03 PM
(1) of section 115WD or by notice given under sub-section (2) of the said section...sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276CC Year: 2005 -
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: 2005 -
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 55...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Features: Acts Sections - Income tax act: Section - 276A Year: 2005 -
Nov 1, 25, 11:30 AM
154], 89 [***] section 250, 90 [ 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: 2005 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. 38 (2) For the purposes of this section...—In this section, "accountant" means a 42chartered accountant...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 2005 -
Nov 1, 25, 4:04 AM
(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 25[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 2005 -
Dec 30, 25, 7:16 AM
102120000000020140 2025-11-01 245D Procedure on receipt of an application under section...245C Procedure on receipt of an application under section...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 2005 -
Nov 1, 25, 11:32 AM
(1) 19[or sub-section (2)] of section 253 : 20 [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: 2005 -
Nov 1, 25, 3:23 AM
(1) of section 115WD or] under sub-section (1) of section 139, after the expiry...(1) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Features: Acts Sections - Income tax act: Section - 124 Year: 2005 -
Nov 1, 25, 12:45 AM
(2) of section 88.] 76 [(2A) The provisions of sub-section (2) shall apply only...The following sub-section (9) shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Features: Acts Sections - Income tax act: Section - 88 Year: 2005 -
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: 2005 -
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: 2005 -
Nov 1, 25, 10:08 AM
(1) or sub-section (4) of section 139, or in response to a notice under sub-section...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 234A Year: 2005 -
Dec 30, 25, 7:15 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 XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245C Year: 2005 -
Nov 1, 25, 8:40 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 - 198 Year: 2005 -
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: 2005 -
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: 2005 -
Nov 1, 25, 8:48 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 - 202 Year: 2005 -
Nov 1, 25, 8:56 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 - 205 Year: 2005 -
Nov 1, 25, 10:09 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: 2005 -
Nov 1, 25, 4:06 AM
The following Explanation shall be inserted to sub-section (7) of section 139A by...shall apply to a non-resident referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139A Year: 2005 -
Nov 1, 25, 8:44 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 - 200 Year: 2005 -
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: 2005 -
Nov 1, 25, 8:38 AM
193 or] section 194A or section 194K, no deduction of tax shall be made under 94...193 or section 194 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Features: Acts Sections - Income tax act: Section - 197A Year: 2005 -
Nov 1, 25, 4:20 AM
69 or section 69B or the value of any bullion, jewellery or other valuable article...referred to in section 69A or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 142A Year: 2005 -
Nov 1, 25, 8:50 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 - 203 Year: 2005 -
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: 2005 -
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: 2005 -
Nov 1, 25, 1:51 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: 2005 -
Nov 1, 25, 4:18 AM
139 12 [or in whose case the time allowed under sub-section (1) of that section]...Words "under section 115WD or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 142 Year: 2005 -
Nov 1, 25, 4:53 AM
(1) of section 143.]] 31 [(1A) Where any matter has been considered and decided...155 or sub-section (4) of section 186 no...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 154 Year: 2005 -
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: 2005 -
Nov 1, 25, 8:42 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 - 199 Year: 2005 -
Nov 1, 25, 1:57 PM
102120000000020266 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: 2005 -
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: 2005 -
Nov 1, 25, 1:06 PM
(2) of section 115WD or under sub-section (2) of section 115WE or] under sub-section...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271 Year: 2005 -
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: 2005