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Principal Chief Commissioner and the Dispute Resolution Panel referred to in section...documents; and (d)   issuing commissions. (2) The powers conferred under...

the commission of such offence. (3) Irrespective of anything contained in sub-sections...such company shall be punished with fine and every person referred to in...

or other modification of income-tax for any class of persons specified in sub-section...year beginning on or after 1st April, 1992. (2) The persons referred to in...

building or both, is less than the stamp duty value, then, for the purposes of section...the date of the agreement in “specified banking or online mode” as defined in...

other sum in respect of which a notice of demand has been issued earlier under section...is reduced as a result of an order of the Adjudicating Authority as defined in...

provisions. 285. (1) In an assessment, reassessment or recomputation made under section...356 or 357 or 378. (3) Where a claim has been made by an assessee under...

508(1), fails to furnish such statement within the time prescribed under sub-section...(2) thereof, the income-tax authority prescribed under the said...

year after the date of succession. (2) Irrespective of anything contained in sub-section...as may be, apply accordingly. (3) Irrespective of anything contained in...

of the Central Government, as required under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table:...

his own accord. 406. (1) Every person, who is liable to pay advance tax under section..., pay advance tax on the specified sum, calculated in the manner laid down in...

102120000000098421 2025-11-25 451 Penalty for failure to comply with provisions of section...186 Content Penalty for failure to comply with provisions of...

computed in respect of a speculation business cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...

form and manner, as may be prescribed, on or before the due date specified in section...(1) shall be invested or deposited in any of the modes permitted under...

2) If the shareholder receives any consideration of the nature referred to in section...of such consideration shall be deemed to be nil. (3) For the purposes of this...

102120000000098417 2025-11-25 447 Penalty for failure to furnish report under section...172 Content Penalty for failure to furnish report under...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

102120000000098436 2025-11-25 466 Penalty for failure to comply with the provisions of section...254 Content Penalty for failure to comply with the provisions of...

. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...

undertakes specified oil exploration business, then deduction specified in sub-sections...head “Profits and gains of business or profession”. (2) For the purposes of this...

, respectively, while computing his total income. (2) The deduction under sub-section...form and manner, as may be prescribed, along with the return of income under...