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Where an assessment is to be made under section 320, the Assessing Officer may serve...containing all or any of the requirements which may be included in a notice under...

of authorisation has been issued; or (ii)   in the case of requisition under section...systems, and extracts seized from a person during the course of search under...

The return of income under section 263 required to be furnished by the person specified...By the liquidator as referred to in section 322(1)....

Taxation of foreign exchange fluctuation. 43. (1) Subject to the provisions of section...computed as per the income computation and disclosure standards notified under...

such information and document received by him as per the scheme notified under section...260. (3) For the purposes of this section, the term...

Irrespective of anything contained in sections 82, 83, 84, 85 and 86,— (a)   if the...transfer of the original asset mentioned in those sections is...

the Board for Advance Rulings finds, that an advance ruling pronounced under section...date of such advance ruling and ending with the date of order under this...

non-profit organisation has any specified income which is chargeable to tax as per section...indirectly, by such person, for the benefit of any related person referred to...

constitution of a firm. 327. (1) Where at the time of making an assessment under section...constituted at the time of making the assessment. (2) For the purposes of this...

includes any temple, mosque, gurudwara, church or other place notified under section...other place, may, at its option, be deemed as forming part of the corpus under...

  fails to keep and maintain any such information and document as required by section...information or document. (2) The prescribed income-tax authority referred to in...

and particulars in such manner as it thinks fit. (2) No publication under this section...any penalty imposed under this Act, until the time for filing an appeal under...

prejudice to the generality of the foregoing power, any order referred to in sub-section...ending on the 31st March, 2026, or any earlier tax year. (3) No order under...

association of persons or body of individuals. 309. (1) For the purposes of this section..., sections 310 and 311, an association of persons or...

tax year; or (c)   a payment in the nature of “profits in lieu of salary” under section...18(1); or (d)   arrears of “family pension” as defined in...

offence for which the accused is committed for trial. (2) For the purposes of sub-section...(1)(a), the court competent to try offences under...

transfer of units, or both, no deduction shall be allowed to the assessee under sections...28 to 58, 60 and 61 or section 93(1)(a) or (e) or under...

by the competent authority or the Assistant Director. (3) The powers under sub-section...is pending; (b)   may be exercised by an income-tax authority notified under...

consideration received or accruing as a result of such transfer for the purposes of section...72. (2) The provisions of sub-section (1) shall not...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...