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For the purposes of this section and sections 161, 162, 163, 165, 171 and 172, unless...date one month before the due date for furnishing the...

Chapter, no loss which has not been determined in pursuance of a return filed under section...263(1), shall be carried forward and set off under...

shall furnish the return of income for that tax year as per the provisions of section...263(1)(a)(iii) and (2), within the time limit allowed under...

any information or produces any document in contravention of the provisions of section...shall also be liable to fine. (2) No prosecution shall be instituted under this...

Income from house property”, “Capital gains” or “Income from other sources”, or in section...390(5) and (6), or in sections 26 to 54, the profits...

the accounts and documents as are referred to in the notice served on him under section...such notice, or wilfully fails to comply with a direction issued to him under...

If any person convicted of an offence under sections 476, 477, 478(1), 479, 480,...482 or 484 is again convicted of an offence under any of the said...

this Act, the total undisclosed income of the block period, determined under section...shall be chargeable to tax at the rate of 60%. (2) The tax chargeable under...

charged on such income at the maximum marginal rate. (2) For the purposes of this section..., “oral trust” shall have the meaning assigned to it in...

allowed a credit against the tax payable under this Act,   except tax paid under section...392(2)(a) and tax deducted as per section 393(3) (Table:...

provisions of this Act, where, a person required to furnish a return of income under section...263 fails to do so within such time as may be prescribed in...

of this Act, where a person is required to intimate his Aadhaar number under section...prescribed, not exceeding ₹ 1000, at the time of making intimation under the said...

For the purposes of sections 96 and 97, and this section,— (a)   “transfer” includes

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...

in which it is received, irrespective of anything to the contrary contained in section...reasonable certainty of its realisation is achieved. (3) The income referred to in...

any part of the tax as required by or under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table: Sl.

the Supreme Court shall, so far as may be, apply in the case of appeals under section...effect shall be given to the order of the Supreme Court in the manner provided in...

by the Board as per the guidelines issued by it. (2) If a deduction under this section...and allowed for any tax year in respect of any expenditure referred to in...

in the total income of the assessee for any tax year as per the provisions of section...92(2)(h) of this Act or section 56(2)(ix) of the Income-tax...