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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...

any sum in the hands of the legal representative as per the provisions of sub-section...assessee for the purposes of this Act. (4) Subject to the provisions of...

payable by the assessee on the total income, subject to the provisions of sub-section...(1)(i). (3) The provisions of sub-section (1)(b) shall not...

particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b)   not chargeable to tax under section...

profits or gains arising from the transfer of capital asset not charged under section...67 by virtue of section 70(1)(c) and (d) shall,...

102120000000098252 2025-11-25 282 Time limit for notices under sections 280 and 281...Content Time limit for notices under sections 280 and 281...

under the relevant law; (c)   duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...

assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...

67:—   Where,   A = the capital gains not to be charged under section 67;   B =...  (2) For the purposes of sub-section (1),— (a)   “cost”, in...

the tax year in which the transfer took place, subject to the provisions of sub-section...shall be deemed to be the cost of acquisition and the cost of improvement for...

such tax year; or (c)   where during the tax year, the assessee referred to in section...business or profession to be lower than the deemed profits as referred to in...

interest or similar payment in respect of excess interest, as specified in sub-section...lender, not being an associated enterprise, has issued a debt referred to in...

162; (b)   any transaction of the nature described in section 163(1) and (2) shall...be deemed to be an international transaction within the meaning of...

other sum in respect of which a notice of demand has been issued earlier under section...is reduced as a result of an order of the Adjudicating Authority as defined in...

provisions. 285. (1) In an assessment, reassessment or recomputation made under section...356 or 357 or 378. (3) Where a claim has been made by an assessee under...

102120000000098421 2025-11-25 451 Penalty for failure to comply with provisions of section...186 Content Penalty for failure to comply with provisions of...

508(1), fails to furnish such statement within the time prescribed under sub-section...(2) thereof, the income-tax authority prescribed under the said...

)   in respect of which such authority is authorised for the purposes of this section..., or relevant to, any proceeding under this Act. (2) For the purposes of this...

or other modification of income-tax for any class of persons specified in sub-section...year beginning on or after 1st April, 1992. (2) The persons referred to in...

building or both, is less than the stamp duty value, then, for the purposes of section...the date of the agreement in “specified banking or online mode” as defined in...