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Jan 6, 26, 1:01 PM
(2) of section 115-O; 11[***] (ii) the proviso to section 194B; 10[(iii) the...first proviso to sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271C Year: 2025 -
Jan 6, 26, 12:54 PM
1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 124 Year: 2025 -
Jan 6, 26, 12:55 PM
115WD or section 139 or in whose case the time allowed under sub-section (1) of...defined in clause (b) of sub-section (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 142 Year: 2025 -
Jan 6, 26, 12:59 PM
(1) of section 153A or clause (b) of sub-section (1) of section 153B in case of...(1) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245C Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091548 2025-11-01 276AB Failure to comply with the provisions of sections...or deliver possession of the property under sub-section (2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276AB Year: 2025 -
Jan 6, 26, 1:01 PM
270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee...in respect of the undisclosed income referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAB Year: 2025 -
Jan 6, 26, 12:55 PM
(2) of section 145; (ii) the valuation of purchase and sale of goods or services...(2) of section 145 after taking into account the extant...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145A Year: 2025 -
Jan 6, 26, 12:59 PM
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...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 244 Year: 2025 -
Jan 6, 26, 12:59 PM
147 or section 154 or section 155 or section 250 or section 254 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 215 Year: 2025 -
Jan 6, 26, 12:59 PM
147 or section 154 or section 155 or section 250 or section 254 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 214 Year: 2025 -
Jan 6, 26, 12:59 PM
154 or section 155 or section 250 or section 254 or section 260 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234D Year: 2025 -
Jan 6, 26, 12:59 PM
estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or any such person...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 217 Year: 2025 -
Jan 12, 26, 8:02 AM
92CA; or (iii) an order cancelling the order under section 92CA and directing...a fresh order under the said section....—For the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 263 Year: 2025 -
Jan 6, 26, 1:02 PM
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...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292C Year: 2025 -
Jan 6, 26, 1:02 PM
Provision text (i) it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292CC Year: 2025 -
Jan 6, 26, 12:59 PM
154, or section 155, or section 250, or section 254, or section 260, or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 220 Year: 2025 -
Jan 6, 26, 12:59 PM
197, or deeming a person to be an assessee in default under sub-section (1) of section...of tax under sub-section (9) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 231 Year: 2025 -
Jan 6, 26, 12:55 PM
(3) of section 143 or under section 144 or under section 147, as the case may be...(2) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144B Year: 2025 -
Jan 6, 26, 12:50 PM
shall not apply in a case where the provisions of section 42 or section 44D or section...44DA or...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BB Year: 2025 -
Jan 6, 26, 12:55 PM
of fringe benefits under section 115WD; or (v) being a resident, other than an...(1) or sub-section (2), may apply to the Assessing Officer for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139A Year: 2025
