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Nov 1, 25, 1:17 PM
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....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271C Year: 2013 -
Nov 1, 25, 1:43 PM
(1) of] 60[section 271, section 271A, 61[section 271AA,] section 271B 61[,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 273B Year: 2013 -
Nov 1, 25, 11:15 AM
271, section 271A, section 271B, 1[***] 2[section 272A, section 272AA or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246 Year: 2013 -
Nov 1, 25, 11:17 AM
or (B) section 271, section 271A, 26[section 271AAA,] 27[section 271AAB,]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 246A Year: 2013 -
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: 2013 -
Nov 1, 25, 11:35 PM
—For the purposes of this section, "International Financial Services Centre" shall...have the same meaning as assigned to it in clause (q) of...
Act: Finance Acts Chapter: CHAPTER VII - COMMODITIES TRANSACTION TAX Language: English Features: Acts Year: 2013 -
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Jan 7, 26, 7:43 PM
2013-09-19 Section 92CB of the Income-tax Act provides for framing of safe harbour
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Jan 7, 26, 7:38 PM
2013-12-17 PDF BreakingNews_CBDT_Sec143_18122013.pdf
Features: Press Release Year: 2013 -
Jan 8, 26, 2:40 PM
has been the beneficiary of direct tax incentives under the provisions like Sections
Features: Press Release Year: 2013 -
Dec 26, 25, 5:41 PM
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...
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Jan 8, 26, 2:38 PM
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...
Features: Press Release Year: 2013 -
Nov 1, 25, 10:34 AM
(3) of section 115WE or section 115WF or section 115WG or] 88[sub-section (3)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Features: Acts Sections - Income tax act: Section - 244A Year: 2013 -
Nov 1, 25, 3:57 PM
(3) of section 37 may be allowed;] 45[(dda) the matters specified in sub-sections...(eec) of sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 295 Year: 2013 -
Nov 1, 25, 3:59 PM
(7) of section 245F, the Authority for Advance Rulings under section 245V and the...Appellate Tribunal under sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 296 Year: 2013 -
Nov 1, 25, 4:47 AM
250 or section 254 or section 263 or section 264, setting aside or cancelling an..., sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153 Year: 2013 -
Nov 1, 25, 4:50 AM
under sub-section (3) of section 92CA has not been made before such date; or (ii...(3) or sub-section (6) or an order...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153B Year: 2013 -
Nov 1, 25, 3:29 PM
, attend by an authorised representative. 6(2) For the purposes of this section,...to represent an assessee under sub-section (1). 3....For text...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 288 Year: 2013 -
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: 2013 -
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: 2013 -
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: 2013 -
Nov 1, 25, 1:32 PM
or section 206 76[***] 77[or section 206C] or section 285B; or (d) to allow inspection...206C 88[and statements under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 272A Year: 2013 -
Nov 1, 25, 11:30 AM
154], 84[***] section 250, 85[section 271, section 271A or section 272A]; or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Features: Acts Sections - Income tax act: Section - 253 Year: 2013 -
Jan 9, 26, 7:12 AM
1) of section 245D; or (ii) an application made under section 245C has not been...sub-section (2D) of...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245HA Year: 2013 -
Nov 1, 25, 4:12 AM
115WD or section 115WH or] section 139 or section 142 55[or section 148 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 140A Year: 2013 -
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: 2013 -
Nov 1, 25, 1:28 PM
(3) of section 200 or the proviso to sub-section (3) of section 206C; or (b) furnishes...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 271H Year: 2013 -
Oct 31, 25, 8:14 PM
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...
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Nov 1, 25, 2:25 PM
275A 42[, 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: 2013 -
Jan 9, 26, 7:10 AM
of sub-section (1) of this section, as they stood immediately before their amendment...(2B) or sub-section (3), or (ii) ...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245D Year: 2013 -
Jan 9, 26, 7:05 AM
or section 263 or section 264, setting aside or cancelling an assessment, shall...(1) of section 153A 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: 2013 -
Oct 31, 25, 8:14 PM
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...
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Jan 9, 26, 7:13 AM
, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Features: Acts Sections - Income tax act: Section - 245HAA Year: 2013 -
Nov 1, 25, 4:49 AM
search or requisition.47a 153A. 48[(1)] Notwithstanding anything contained in section...139, section 147, section 148,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 153A Year: 2013 -
Nov 1, 25, 4:04 AM
(1) of section 72, or sub-section (2) of section 73, or sub- section (1) 56[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 139 Year: 2013 -
Nov 1, 25, 4:51 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 - 153C Year: 2013 -
Nov 1, 25, 4:28 AM
153 50[or section 153B], pass the assessment order under sub-section (3) within...be inserted after sub-section (14) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Features: Acts Sections - Income tax act: Section - 144C Year: 2013 -
Nov 1, 25, 1:47 PM
246 82[or section 246A] or an appeal to the Appellate Tribunal under section 253...246 or section 246A or an appeal to the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Features: Acts Sections - Income tax act: Section - 275 Year: 2013 -
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: 2013 -
Nov 1, 25, 3:46 PM
132 28[or survey under section 133A], it may, in any proceeding under this Act,...in the course of a search under section 132.] 26....Renumbered as...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: Section - 292C Year: 2013
