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CMS 1.0 102120000000064379 2025-11-01 271C Penalty for failure to deduct tax at source...for failure to deduct tax at source Penalty for failure to deduct tax at source....

(1) of section 271, section 271A, section 271AA, section 271B, section...

(B) section 271, section 271A, section 271AAA, section 271AAB, section...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect...271,...

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

FINANCE BILL PDF memo-2017.pdf 2025-11-11

CMS 1.0 102120000000064605 2025-11-01 49 Amendment of section 119 [] Amendment of...section 119 Amendment of section 119....

from time to time (whether by way of relaxation of any of the provisions of sections...(1A) of section 201, sections 210, 211, 234A,...

Circular No. 29/2017 PDF Circular29_2017.pdf 2017-12-05 2017-12-05

FINANCE BILL PDF note-of-clauses-2017.pdf 2025-11-11

CMS 1.0 102120000000064670 2026-01-11 116 Insertion of new section 23-I Content Insertion...of new section 23-I Insertion of new...

thing not now existing or in force. (2) The mention of particular matter in sub-section...(1) shall not be held to prejudice or affect the general application of...

Circular No. 1/2017 PDF TDS 2017.pdf 2017-01-02 2017-01-02

FINANCE BILL PDF Finance-Bill-2017.pdf 2025-11-11

Fourth Schedule Fourth Schedule Content Fourth Schedule THE FOURTH SCHEDULE (See section

Ninth Schedule Ninth Schedule Content Ninth Schedule THE NINTH SCHEDULE [See section

Notification No. 36/2017[F. No. 370142/7/2017-TPL] / SO 1381(E) PDF Notification36_2017.pdf 2017-05-02 2017-05-02

Circular No. 26/2017 PDF Circular26_2017.pdf 2017-10-25 2017-10-25

Notification No. 48/2017/F. No. 370 142/16/2017-TPL / GSR 561(E) PDF Notification48_2017.pdf 2017-06-08 2017-06-08

250 or section 254 or section 260 or section 262 or section 263 or...

(3) of section 37 may be allowed; (dda) the matters specified in sub-sections (2...and disposal of references by, the Approving Panel under...

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

(b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of...1949) who holds a valid certificate of practice under...

(7) of section 245F, the Authority for Advance Rulings under section 245V and the...10 and every notification issued under...

250 or section 254 or section 260 or section 262 or section 263 or...

or section 206 or section 206C or section 285B; or (d) to allow inspection of any...(2A) of...

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

245C and ending with the date on which the order under sub-section (1) of section...is made before the Authority for Advance Rulings under...

154, section 250, 4[section 270A,] section 271, section 271A or section...

59 of 1988) ; or (f) the Post Master General as referred to in clause (j) of section...of 2013) ; or (h) the recognised stock exchange referred to in clause (f) of...

(1), make a reference to the Valuation Officer referred to in section 142A, who...(3). (8) The amount realised by invoking the guarantee referred to in...

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

115WD or section 115WH or section 139 or section 142 or section 148 or...

68, section 69, section 69A, section 69B, section 69C or section 69D for...

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

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

(1) of section 139, for furnishing the return of income for the relevant accounting...(2), shall furnish the report referred to in the said...

275A, section 275B, section 276, section 276A, section 276B, section...

139, sec- tion 147, section 148, section 149, section 151 and section 153, where...under...

270A and initiation of proceedings under section 276C or section 276CC, if he fulfils...(3) of section 143 or...

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

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

246 or section 246A or an appeal to the Appellate Tribunal under section 253, after...246 or section 246A or an appeal to...

to furnish the report referred to in sub-section (2) of the said section, in respect...it to pay the penalty under...

(2) of section 115WD or under sub-section (2) of section 115WE or under sub-section...(1) of...

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

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

(1) of section 245C is made....for making fresh assessment in pursuance of an order under section 254 or section...(1) of...

(1) of section 143; (c) amend any intimation under sub-section (1) of section 200A...; (d) amend any intimation under...

(1) of section 143; (b) the income assessed is greater than the maximum amount...determined in the return processed under clause (a) of...

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

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

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

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

139, or in response to a notice under sub-section (1) of section 142, such return...beyond the due date specified under...

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

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

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

270A or] clause (iii) of sub-section (1) of section 271; [or] (iii) [***] if he...270A or] clause (c) of sub-section (1)...

found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...