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, irrespective of whether it would have been chargeable to income-tax under any other...(1) are bought or acquired, the...

Power to transfer cases. 243. (1) The specified income-tax authority may transfer..., then the specified...

exceeding ten thousand rupees 80[***],] shall, at the time of payment thereof, deduct income-tax...Sub. for "or aggregate of amounts" by the...

sub-section (7) of the said section, then, the prescribed income-tax authority referred...holder or holders of the relevant reportable account or...

forming part of a block of assets in respect of which depreciation has been allowed under...this Act or under the Indian...

239. (1) The Board may issue such orders, instructions and directions to other income-tax...sub-section (1) shall be issued so as to— (a)   require...

Content Power of certain income-tax authorities....Power of certain income-tax authorities....

this Act, shall be allowed as a deduction while computing the income chargeable...under section 26 only in the...

—[Omitted by the Finance Act, 1990, w.r.e.f. 1-4-1962....section 33 or under the corresponding provisions of the Indian...

Direct payment. 391. (1) The income-tax on any income shall be payable directly by...the assessee if— (a)   there is no...

, an income-tax authority may, for the purposes of collecting any information which...at which such place is open for the conduct of business or...

of such income enures, or (ii)   if any part of such income or any property of the...the purposes of computing income...

year is carried forward to the following tax year under the said sub-section, the...so taxable under the other provisions...

maximum amount which is not chargeable to income-tax in any previous year; or (e...exceeds the maximum amount which is not chargeable to...

of this Act, shall not be allowed against the income computed in the manner specified...No. 1) and he declares profit for any of the five...

102120000000098180 2025-11-25 210 Tax on income of Foreign Institutional Investors...arising from their transfer. 210. (1) The...

of the trust or institution as computed under this Act without giving effect to...provisions of sections 11 and 12 exceeds the maximum amount which...

any amount on account of— (i)   tax paid on income; or (ii)   tax paid by employer...at source...

and determining the sum of tax payable thereon shall be made under sub-section (...under sub-section (3) is furnished. (7)...

of appeal and limitation Form of appeal and limitation. 249. (1) Every appeal under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 66....Ins. by...