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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...

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...

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

, section 154, section 250, section 254, section 260, section 262,...

154], 84[***] section 250, 85[section 271, section 271A or section 272A]; or...

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...

or section 206 76[***] 77[or section 206C] or section 285B; or (d) to allow inspection...206C 88[and statements under...

(1) of section 72, sub-section (2) of section 73, 58[sub-section (1) 59[or...

115WD or section 115WH or] section 139 or section 142 55[or section 148 or...

1) of section 245D; or (ii) an application made under section 245C has not been...sub-section (2D) of...

(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...under...

(3) of section 200 or the proviso to sub-section (3) of section 206C; or (b) furnishes...(3) of...

275A 42[, section 275B], section 276, section 276A, section 276B,...

of sub-section (1) of this section, as they stood immediately before their amendment...(2B) or sub-section (3), or (ii) ...

or section 263 or section 264, setting aside or cancelling an assessment, shall...(1) of section 153A in case of a person...

(1) of section 72, or sub-section (2) of section 73, or sub- section (1) 56[or...

search or requisition.47a 153A. 48[(1)] Notwithstanding anything contained in section...139, section 147, section 148,...

, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...

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...

153 50[or section 153B], pass the assessment order under sub-section (3) within...be inserted after sub-section (14) of...

139, section 147, section 148, section 149, section 151 and section 153,...

246 82[or section 246A] or an appeal to the Appellate Tribunal under section 253...246 or section 246A or an appeal to the...

(59 of 1988); or (f) the Post Master General as referred to in clause (j) of section...of 1956); or (i) an officer of the Reserve Bank of India, constituted under...

(1) of section 115WD or by notice given under sub-section (2) of the said section...sub-section...

the application under section 245C for settlement, on the ground of concealment...under section 245C.] 72....—Where,— (i) an order of settlement...

(2) of section 88.] 31[(2A) The provisions of sub-section (2) shall apply only to...(5) of section 80B.' 99....For text of...

144BA shall be inserted after section 144B by the Finance Act, 2013, w.e.f. 1-4-...Act, 2013 omitted section 144BA, w.e.f. 1-4-2014....Prior to its...

shall, until an order is passed under sub-section (4) of section 245D, have, subject...to the provisions of sub-section...

(1) of section 153A or clause (b) of sub-section (1) of section 153B in case of...(1) of section...

(1) of section 139] and has not made a return or a revised return under sub-section...(4) or sub-section (5) of that...

, and (b) subsequently a notice has been served under sub-section (2) of section...) of section 143, as it stood...

147 and no proceedings under section 34 of the repealed Act in respect of any such..., subject to the provisions contained in section 149 or...

139, or in response to a notice under sub-section (1) of section 142, such return...90 or section 90A, or any relief...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 71[(1A) Where the whole or any part of the refund referred to in...

in this Act,— (i) it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...

delivered in accordance with the provisions of sub-section (5A) or sub-section (...Substituted for "sub-section (4A) of...

) The aggregate amount of the deductions under 93b[section 88] or section 88A 94[...or section 88B] 95[or...

(1) and (3) of section 178. [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178....

for failure to comply with the provisions of section 139A. 272B. (1) If a person...(5) of section 139A, or to intimate such number as required by...

278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...

(4) of section 132, admits the undisclosed income and specifies the manner in which...income referred to in sub-section (1). (3) The provisions of...

referred to in section 69A or section 69B 8[or fair market value of any property...referred to in sub-section (2) of...

that sub-section, the income-tax authority prescribed under the said sub-section...The following section 271FA shall be...