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Apr 1, 26, 11:43 AM
of the following liabilities may be recovered out of the assets seized under section...247 or requisitioned under section 248 in the following...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
a company), who is resident in India, incurs any expenditure specified in sub-section...(1) in respect of aggregate of expenditure referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
said agreement, he shall, irrespective of anything to the contrary contained in section...month in which the agreement was entered into. (2) Except as provided in this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
347; or (b) fails to get books of account audited under section 348; or (c) ...334. (2) Irrespective of the provisions of section 338, any the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
assessed is greater than the income determined in the return processed under section...270(1)(a); (e) the amount of deemed total income assessed as per...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Act, the Assessing Officer may serve on any person who has made a return under section...263 or in whose case the time allowed under section 263(1)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
508 may direct that a person required to furnish a statement under sub-section (...1) of the said section shall pay penalty of ₹ 50000, if such...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
research related to the business of the assessee subject to provisions of this section...sub-section (3)(b)(ii)....16 read with...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
. (1) Where the return of undisclosed income as required under a notice under section...294(1)(c). (3) The order imposing penalty under this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
166; or (c) an order cancelling the order under section 166 and directing a fresh...order under the said section. (2) For the purpose of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
33(8), determined in such manner, as may be prescribed; (b) section 45(3)(a) or...(b) or (c); (c) section 46; (d) ...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
any income, which has escaped assessment; or (b) imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
263 and thereafter notice under section 270(8) shall be issued; (ii) any return...247 or requisitioned under section 248 shall be dealt with as...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
required to deduct or collect any amount under this Act; or (b) referred to in section...(1), if any person, as referred to in that sub-section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Rectification of mistake. 287. (1) An income-tax authority referred to in section...270(1); (c) intimation under section 399. (2) Irrespective of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
less than the cost of the new asset, no capital gains shall be charged under section...(2) shall, subject to sub-section (7), be deemed to be the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
the following deductions:— (a) for dividends [excluding those referred to in section...92(2)(c), so far as may be, an amount as per section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
Income in respect of securities other than units referred to in section 208....Short-term capital gains referred to in section 196 arising from the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
b) an order passed by a Principal Commissioner or Commissioner under— (i) section...332(7) or (8) or (9) or 351(2)(ii) or 354(3); or (ii) ...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
(1) The Competent Authority may, for any order, other than an order to which section...made more than one year previously. (3) An application for revision under this...
Act: Income-tax Act, 2025 Year: 2025
