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Nov 1, 25, 1:17 PM
CMS 1.0 102120000000021746 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source 18 [Penalty for failure to deduct tax at source....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271C Year: 2007 -
Nov 1, 25, 1:43 PM
(1) of] 21[ section 271 , section 271A, 22 [ section 271AA,] section 271B 23[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 2007 -
Nov 1, 25, 11:15 AM
or (ii) section 271, section 271A , section 271B, 4 [***] 5[ section 272A...a penalty...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 2007 -
Nov 1, 25, 11:17 AM
under— (A) section 221; or (B) section 271, section 271A , 20b[ section...271AAA ,]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246A Year: 2007 -
Nov 1, 25, 1:19 PM
such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271CA Year: 2007 -
Jan 8, 26, 2:40 PM
previous year 2007-08 and subsequent years, shall be eligible for deduction under section
Features: Press Release Year: 2007 -
Jan 9, 26, 8:09 AM
153A in case of a person referred to in section 153A or section 153C; (iii )...(1) of section 153B in case of a person...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245A Year: 2007 -
Dec 27, 25, 6:23 PM
CMS 1.0 102120000000021530 2025-11-01 187 फर्म के गठन में तब्दीली ग–गठन में तब्दीलियां, उत्तराधिकार और विघटन फर्म के गठन में तब्दीली 187. (1) जहां धारा 143 या धारा 144 के अधीन निर्धारण करते समय...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Features: Acts Sections - Income tax act: Section - 187 Year: 2007 -
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Jan 8, 26, 2:37 PM
expanded to include deductors who are required to get their accounts audited under section
Features: Press Release Year: 2007 -
Jan 8, 26, 2:42 PM
Rules, 1962 has been amended to give consequential effect to the amendment to section
Features: Press Release Year: 2007 -
Nov 1, 25, 10:35 AM
(3) of section 115WE or section 115WF or section 115WG or] 18[sub-section (3)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 244A Year: 2007 -
Nov 1, 25, 3:57 PM
(3) of section 37 may be allowed;] 77[( dda) the matters specified in sub-sections...(6) of section 139; (eeb) ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 2007 -
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: 2007 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. 45 (2) For the purposes of this section...to represent an assessee under sub-section (1). 42....For...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 2007 -
Nov 1, 25, 4:50 AM
an order under sub-section (3) of section 92CA has not been made before such date...153C, a reference under sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153B Year: 2007 -
Nov 1, 25, 4:48 AM
(4) or sub-section (5) of section 139, whichever is later :] 23[ Provided that in...250 or section 254 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 2007 -
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: 2007 -
Nov 1, 25, 6:27 AM
(1) of section 72, sub-section (2) of section 73, 37 [sub-section (1) 38[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 157 Year: 2007 -
Nov 1, 25, 1:32 PM
133 or section 206 39[***] 40 [or section 206C] or section 285B; or (d...(3) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 2007 -
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: 2007 -
Jan 9, 26, 7:21 AM
1) of section 245D; or (ii ) an application made under section 245C has...with under sub-section (2D) of...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245HA Year: 2007 -
Nov 1, 25, 4:12 AM
115WD or section 115WH or] section 139 or section 142 11 [or section 148 or 12 [...]] (2) After a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 140A Year: 2007 -
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: 2007 -
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: 2007 -
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: 2007 -
Jan 9, 26, 7:16 AM
102120000000021641 2025-11-01 245D Procedure on receipt of an application under section...of sub-section (1) of this...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 2007 -
Nov 1, 25, 4:49 AM
Notwithstanding anything contained in section 139, section 147 , section 148, section...149,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153A Year: 2007 -
Jan 9, 26, 7:22 AM
section 245D, or any other application made under section 245C is not allowed to...be proceeded with under sub-section...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245HAA Year: 2007 -
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: 2007 -
Nov 1, 25, 11:30 AM
154], 72 [***] section 250, 73 [ section 271, section 271A or section 272A]; or...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 253 Year: 2007 -
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: 2007 -
Nov 1, 25, 1:47 PM
246 43 [or section 246A] or an appeal to the Appellate Tribunal under section 253...246 or section 246A or an appeal to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 275 Year: 2007 -
Jan 9, 26, 7:25 AM
the application under section 245C for settlement, on the ground of concealment...application under section 245C. ] 78-80....—Where,— (i) an...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245K Year: 2007 -
Jan 9, 26, 7:20 AM
shall, until an order is passed under sub-section (4) of section 245D, have, subject...to the provisions of sub-section...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245F Year: 2007 -
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: 2007 -
Nov 1, 25, 12:46 AM
(2) of section 88.] 38 [(2A) The provisions of sub-section (2) shall apply only...(5) of section 80B.’ 8....For text of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Features: Acts Sections - Income tax act: Section - 88 Year: 2007 -
Nov 1, 25, 4:37 AM
of section 143 after the expiry of twelve months specified in the proviso to sub-section...(2) of section 143, as it stood...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 148 Year: 2007 -
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: 2007 -
Nov 1, 25, 4:07 AM
Substituted for "sub-section (4A) of section 139" by the Finance Act, 2005, w.e.f...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: 2007
