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282, the notice under section 280 may be issued at any time for the purpose of making...274(6). (2) The provisions of sub-section (1) shall not...

this Chapter. (2) If an assessee has any income of the nature as specified in section...140, then direct payment of tax for the purposes of...

arrangement, in writing, the tax deductible on any income, other than interest in section...by an order in writing, allow or reject the application as referred to in...

Any Investment fund specified in section 224....Any securitisation trust specified in section 221....Any income referred to in...

(1). (3) The directions of the Board under sub-section (1) may authorise any other...of income; and (d)   cases or classes of cases. (5) Without prejudice to...

India, shall furnish— (a)   the Permanent Account Number allotted to him under section...such Permanent Account Number has been allotted to any person referred to in...

safe harbour rules. 167. (1) The determination of— (a)   income referred to in section...9(2); or (b)   arm’s length price under section 165 or...

506 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...

61 in so far as it relates to business referred to in section 61(2) (Table: Sl....No. 5), shall not apply in respect of the income referred to in this...

income of an assessee, there shall be deducted, as per the provisions of this section...  the contribution is made in cash exceeding ₹ 2000. (3) Deduction under...

amount paid as interest during a tax year, subject to the provisions of this section...made out of his income chargeable to tax. (2) The deduction referred to in...

1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...

possession, has reason to believe that— (a)   any person to whom a summons under section...131(1) or a notice under section 142(1) of the...

dissolution Discontinued business. 320. (1) Irrespective of anything contained in section...268(1). (7) Irrespective of anything contained in...

(3); and (b)   its profits from incidental activities referred to in sub-section...(7). (2) Where the aggregate of all such incomes specified in...

employer, shall be allowed as deduction in computing income chargeable under section...  any sum paid by way of contribution towards a pension scheme referred to in...

102120000000098296 2025-11-25 326 Assessment when section 325 not complied with....Content Assessment when section 325 not complied...

263(1), or by notice given under section 268(1) or 280, he shall be punishable,—...(1) for failure to furnish in due time the return of income under...

contained in any other provision of this Act and subject to the provisions of this section...per the provisions of Chapter VII; and (ii)   ignored for the purposes of...

relevant tax year”) in which it is chargeable to tax as per this Part— (a)   sections...been given full effect to for that tax year itself; (b)   no loss referred to in...