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102120000000098165 2025-11-25 195 Tax on income referred to in sections 102 to 106...Content Tax on income referred to in sections 102 to...

capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...

other provisions of this Act, where any refund is granted to the assessee under section...  no refund is due on regular assessment; or (b)   the amount refunded under...

case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...

(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...

a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...

263. (2) For the purpose of this section,— (a)   “tax return preparer” means any...individual, not being a person referred to in section...

270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...

tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...

additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...

rate in any of the cases specified in column B(i) and (ii) of the Table in sub-section...(4). (2) The accreted income referred to in sub-section...

date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...

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

other provision of this Act. (2) Where similar securities as referred to in sub-section...any avoidance of income-tax by a transaction of the nature referred to in...

131. (1) An assessee, being an individual not eligible to claim deduction under section...1st April, 2019 and subsequent tax years. (2) The conditions referred in...

, or any other specialist, as may be prescribed. (3) The deduction under this section...by an employer, for the medical treatment of the person as referred to in...

country; or (b)   any specified territory, for the purposes mentioned in sub-section...adopting and implementing such agreement. (3) The agreement mentioned in...

313, where an assessment is made in the hands of successor under section 313(2),..., any allowance in respect of any depreciation carried forward under...

any income in the nature of a non-monetary perquisite chargeable to tax under section...140, responsible for paying any income of the nature specified in...

247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...