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reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...

prescribed income-tax authority considers that the statement furnished under sub-section...(1), or in pursuance of a notice issued under...

the purpose of purchase of an electric vehicle, as per the provisions of this section.... (2) The deduction under sub-section (1) shall be subject...

241; (b)   vesting the jurisdiction with the Assessing Officer under section 242...; or (c)   exercise of power to transfer cases under section...

247 or a requisition under section 248 or a survey conducted under section 253,...not being a survey under section 253(4)....

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...to an international transaction or specified domestic transaction as per...

Any investment or deposit made in contravention to the provisions of section 350...Any deemed application under section 341(5) not actually applied...

country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b)   expenditure of capital nature referred to in...

in this Act,— (a)   it shall not be necessary to issue an authorisation under section...247 or make a requisition under section 248 separately in...

gains”, the tax payable by the assessee on the total income, subject to sub-sections...(1)(b);   B = income-tax computed under sub-section (1)(b)...

1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...

computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...

possession, has reason to believe that— (a)   any person to whom a summons under section...131(1) or a notice under section 142(1) of the...

provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...

non-residents. 60. (1) Irrespective of anything to the contrary contained in sections...(2). (2) The deduction allowable under sub-section (1)...

2(101) or section 72, the gains on the transfer or redemption or maturity, of a...capital asset as mentioned in sub-section (2) shall be treated as...

102120000000098423 2025-11-25 453 Penalty for failure to comply with provisions of section...188 Content Penalty for failure to comply with provisions of...

(1). (3) The directions of the Board under sub-section (1) may authorise any other...of income; and (d)   cases or classes of cases. (5) Without prejudice to...

India, shall furnish— (a)   the Permanent Account Number allotted to him under section...such Permanent Account Number has been allotted to any person referred to in...

of acquisition of a residential house property as per the provisions of this section...on the 1st April, 2016 and subsequent tax years. (3) The deduction under...