Search

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...

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

282, the notice under section 280 may be issued at any time for the purpose of making...274(6). (2) The provisions of sub-section (1) shall not...

this Chapter. (2) If an assessee has any income of the nature as specified in section...140, then direct payment of tax for the purposes of...

arrangement, in writing, the tax deductible on any income, other than interest in section...by an order in writing, allow or reject the application as referred to in...

341 and accumulated or set apart income under section 342, to the extent of 15%...350. (2) The deemed accumulated income under this section shall...

102120000000098438 2025-11-25 468 Penalty for failure to comply with the provisions of section...397 Content Penalty for failure to comply with the provisions of...

(3); and (b)   its profits from incidental activities referred to in sub-section...(7). (2) Where the aggregate of all such incomes specified in...

61 in so far as it relates to business referred to in section 61(2) (Table: Sl....No. 5), shall not apply in respect of the income referred to in this...

amount paid as interest during a tax year, subject to the provisions of this section...made out of his income chargeable to tax. (2) The deduction referred to in...

income of an assessee, there shall be deducted, as per the provisions of this section...  the contribution is made in cash exceeding ₹ 2000. (3) Deduction under...

contained in any other provision of this Act and subject to the provisions of this section...per the provisions of Chapter VII; and (ii)   ignored for the purposes of...

employer, shall be allowed as deduction in computing income chargeable under section...  any sum paid by way of contribution towards a pension scheme referred to in...

dissolution Discontinued business. 320. (1) Irrespective of anything contained in section...268(1). (7) Irrespective of anything contained in...

particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b)   not chargeable to tax under section...

safe harbour rules. 167. (1) The determination of— (a)   income referred to in section...9(2); or (b)   arm’s length price under section 165 or...

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

under the relevant law; (c)   duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...

assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...

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...