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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...

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...

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

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...

)   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...

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

Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948); or (B)   section...on the health of such employee under any scheme approved, for the purposes of...

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...

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...

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...

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...

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...

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...

income chargeable to tax has escaped assessment for any tax year (herein and in sections...relevant tax year), the Assessing Officer may, subject to the provisions of...

thereof, shall be allowed as a deduction in computation of income chargeable under section...year to the provision for bad and doubtful debts account made under that...

Licensor or Lessor. 2% (2) Irrespective of anything contained in sub-section (1)...for trading purposes. (3) Where no collection of tax is to be made under...

If the person is carrying on business or profession, referred to in section 58(2)...or profession, declared by the assessee are as per section...

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

Principal Chief Commissioner and the Dispute Resolution Panel referred to in section...documents; and (d)   issuing commissions. (2) The powers conferred under...