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CMS 1.0 102120000000027365 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source. 53a[Penalty for failure to deduct tax at source....

(1) of] 60[section 271, section 271A, 61[section 271AA,] section 271B 61[,...

271, section 271A, section 271B, 1[***] 2[section 272A, section 272AA or...

or (B) section 271, section 271A, 26[section 271AAA,] 27[section 271AAB,]...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

—For the purposes of this section, "International Financial Services Centre" shall...have the same meaning as assigned to it in clause (q) of...

Circular 8/2013 PDF 910110000000000135.pdf 2013-10-10 2013-10-10

2013-09-19 Section 92CB of the Income-tax Act provides for framing of safe harbour

2013-12-17 PDF BreakingNews_CBDT_Sec143_18122013.pdf

has been the beneficiary of direct tax incentives under the provisions like Sections

143 or section 144 it is found that a change has occurred in the constitution of...In view of substitution of sections 184, 185 & 186 by...

(3) of section 115WE or section 115WF or section 115WG or] 88[sub-section (3)...

(3) of section 37 may be allowed;] 45[(dda) the matters specified in sub-sections...(eec) of sub-section (2) of...

(7) of section 245F, the Authority for Advance Rulings under section 245V and the...Appellate Tribunal under sub-section...

of section 172 or sub-section (2) of section 174 or section 175 or...

, attend by an authorised representative. 6(2) For the purposes of this section,...to represent an assessee under sub-section (1). 3....For text...

250 or section 254 or section 263 or section 264, setting aside or cancelling an..., sub-section...

one and one-half times of such expenditure. (2) Where a deduction under this section...allowed for any assessment year in respect of any expenditure referred to in...

under sub-section (3) of section 92CA has not been made before such date; or (ii...(3) or sub-section (6) or an order...

2013-05-31 The provisions of rule 30, rule 31 and rule 31A of the Income-tax Rules, 1962 were amended and Form No.16B & Form No.26QB were inserted in the Income-tax Rules, 1962 vide Notification...