Search

statement, for such period, within such time, in such form and manner and to such income-tax...authority, as may be prescribed. (2) Where the...

156 Notice of demand Content Notice of demand Notice of demand. 156. (1) When any tax..., penalty, fine or any other sum is payable in consequence of any order passed...

of securities transaction tax under the provisions of Chapter VII of the Finance...(No. 2) Act, 2004 (23 of 2004)....Sub....

, 2023. (2) The deduction under sub-section (1) shall be allowed for a tax year as...this section in respect of such...

includes income on which no tax is payable. 190....income-tax is payable...

Notice of demand. 289. (1) When any tax, interest, penalty, fine or any other sum...is payable in consequence of any order passed under this...

chargeable to tax in the tax year. (2) In the case of an assessee, being an individual...sub-section (2)(a) and (c) or aggregate of the sum...

of the assessee includes income which is chargeable under the head “Profits and...to such sum furnished by the payee to the prescribed...

under the head “Profits and gains of business or profession”. (2) For the purposes...specified in the agreement and the other provisions of this...

Where, as a result of any order passed in appeal or other proceeding under this Act...the assessee, the Assessing Officer shall, except as...

Where the Central Government or the Board or an income-tax authority, who has been...conferred upon the power under any...

enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any income-tax...means a collegium comprising of three Principal...

be liable to assessment in his own name in respect of that income; but any such...shall not, in respect of that income, be assessed...

fifteen lakh rupees during the tax year referred therein (other than the income...tax year for each of his other sources...

engaged in the business of plying, hiring or leasing such goods carriages, the income...of such business chargeable to tax...

Deductions. 93. (1) The income chargeable under the head “Income from other sources...or ₹ 25000, whichever is less, where...

. (3) If any assessee is in receipt of any income chargeable under the head “Salaries...due, an amount sufficient to discharge the...

Effect to advance pricing agreement. 169. (1) If a return of income for any tax year...of the relevant tax year; or (b)  ...

of private company. 179. (1) Notwithstanding anything contained in the Companies Act..., 1956 (1 of 1956), where any tax due from a private company...

to be profits and gains of business or profession and shall be chargeable to income-tax...chargeable to tax...