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Content Income escaping assessment....Income escaping assessment. 279. (1) If, in the case of an assessee, any income...

Where tax is deductible at the source under the foregoing provisions of this Chapter...tax has been deducted from that...

In computing the total income of an assessee, being an Indian company, there shall...section 293A of the Companies Act, 1956 (1 of 1956)....CHAPTER...

or investment in the fund exceeds 5% on the 1st April or the 1st October of the tax...it is satisfied within four months of the 1st April or the 1st October of such...

amount of such expenditure incurred during the previous year. (2) The deduction under...any other provision of this Act for the same or any other...

section 67 as income of the tax year in which three years from the date of the transfer...from which is chargeable under...

group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...

chargeable under the head “Capital gains” of the tax year in which such transfer...under the head “Capital gains” of the...

refund Interest on excess refund. 234D. (1) Subject to the other provisions of this Act..., where any refund is granted to the assessee under...

statement or certificate. 234G. (1) Without prejudice to the provisions of this Act...clause (i), or furnish a certificate prescribed under clause...

Any sum imposed by way of interest, fine, penalty, or any other sum payable under...Chapter for the recovery of arrears of tax....CHAPTER XVII...

Without prejudice to the provisions of this Act, where a person is required to intimate...his Aadhaar number under sub-section (2) of section 139AA...

In computing the total income of an assessee, being any person, except local authority...section 29A of the Representation of the People Act, 1951...

Shipping Act, 1958 (44 of 1958); (b)   having a length of twenty-four metres or...the Inland Vessels Act, 2021 (24 of 2021). 69....Italicised words...

102120000000098065 2025-11-25 95 Profits chargeable to tax....Content Profits chargeable to tax. Profits chargeable to...

this Act to be in excess of the amount which such assessee is liable to pay as tax...or penalty, as the case may be, under...

102120000000097978 2025-11-25 8 Income on receipt of capital asset or stock-in-trade..., or both, were received by the specified person; and (ii)   chargeable to...

group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...

Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER XIII CHAPTER XIII - INCOME-TAX AUTHORITIES true

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]...CHAPTER XI...