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this Act, direct that any person who has under-reported his income shall be liable...to pay a penalty in addition to...

In section 194BB of the Income-tax Act,— (a) for the words "or aggregate of amounts...CHAPTER III CHAPTER III - DIRECT...

In section 113 of the Income-tax Act, after the word "total", the word "undisclosed...CHAPTER III CHAPTER III - DIRECT...

In section 45 of the Income-tax Act, in sub-section (1B), the words "on account of...CHAPTER III CHAPTER III - DIRECT...

In section 115VG of the Income-tax Act, in sub-section (4), after the words "a ship...CHAPTER III CHAPTER III - DIRECT...

In section 115VK of the Income-tax Act, in sub-section (2), after the words "being...CHAPTER III CHAPTER III - DIRECT...

In section 194J of the Income-tax Act, in sub-section (1), in the first proviso,...CHAPTER III CHAPTER III - DIRECT...

In section 194Q of the Income-tax Act, in sub-section (5), in clause (b), the words...CHAPTER III CHAPTER III - DIRECT...

tax at source for non-filers of income-tax return Special provision for collection...of tax at...

In section 194B of the Income-tax Act,— (a) for the words "or the aggregate of...CHAPTER III CHAPTER III - DIRECT...

In section 132B of the Income-tax Act, in the Explanation 1, in clause (ii), for...CHAPTER III CHAPTER III - DIRECT...

for non-filers of income-tax return Content Special provision for deduction of tax...tax at...

In section 158BA of the Income-tax Act, with effect from the 1st day of September..., 2024,— (a) in the marginal...

In section 194LBC of the Income-tax Act, in sub-section (1), for the portion beginning...CHAPTER III CHAPTER III - DIRECT...

In section 115UA of the Income-tax Act, in sub-section (2), for the words, figures...CHAPTER III CHAPTER III - DIRECT...

In section 115AD of the Income-tax Act, in sub-section (1), in clause (iii), in the...CHAPTER III CHAPTER III - DIRECT...

Jurisdiction of income-tax authorities B....—Jurisdiction Jurisdiction of income-tax authorities....

In section 158B of the Income-tax Act, in clause (b), after the words "money, bullion...CHAPTER III CHAPTER III - DIRECT...

In section 246A of the Income-tax Act, in sub-section (1),— (i) in clause (ja),...CHAPTER III CHAPTER III - DIRECT...

102120000000091151 2025-11-01 130 Faceless jurisdiction of income-tax authorities...Content Faceless jurisdiction of...