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(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...

The value taken into account under section 92(2)(m). 18....Capital asset referred to in section 26(2)(j)....The fair market value for...

undivided family, shall be allowed a deduction of a sum as specified in sub-sections...(2) to (8), payment of which is made by any mode as specified in...

. (2) In case of assets referred to in sub-section (1) of an undertaking engaged...54, no deduction under this sub-section shall be allowed. (4)...

eligible business, there shall, as per and subject to the provisions of this section...business for three consecutive tax years. (2) The deduction specified in...

Other modes of recovery. 416. (1) Where no certificate has been drawn up under section...Officer may recover the tax by any one or more of the modes provided in this...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...146; or (ii)   sections specified in...

relevant assessment or other order is not the subject-matter of an appeal under section...356 or 357 or 362 or 365 or 367 or revision under section...

to in clause (b) of that sub-section, “14%” had been substituted. (3) An assessee...referred to in sub-section (1), or any other assessee, being an...

with jurisdiction over any area by virtue of any direction or order issued under section...other person residing within the area. (2) Where a question arises under this...

279; or (d)   an order under section 398; or (e)   an order imposing penalty under...Chapter XXI; or (f)   an order under section 287 or 288...

“cost of improvement” and “cost of acquisition”. 90. (1) For the purposes of sections...No. 1), by the previous owner. (2) For the purposes of...

of Chapter XI. (11) If any direction issued under sub-section (6) specifies that...(14) and (15), issue directions under sub-section (6) within six...

No. 6); or (ii)   who has exercised the option under section 200(5) or section 201...deduction under any section (other...

No. 1) or deductions allowable under section 82 or 83 or 84 or 85 or 86 or 87 or...253, other than sub-section (4) of the said...

body or association; or (d)   the Registrar or Sub-Registrar appointed under section...the Post Office Act, 2023 (43 of 2023); or (g)   the Collector referred to in...

102120000000098251 2025-11-25 281 Procedure before issuance of notice under section...280 Content Procedure before issuance of notice under section...

,— (a)   “anonymous donation” means any voluntary contribution referred to in section...80G(5) of the Income-tax Act, 1961 (43 of 1961) or section...

for buildings, machinery, plant or furniture; (e)   the matters specified in section...the return but shall be produced before the Assessing Officer on demand under...

)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...