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Apr 1, 26, 11:43 AM
(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
263. (2) For the purpose of this section,— (a) “tax return preparer” means any...individual, not being a person referred to in section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...
Act: Income-tax Act, 2025 Year: 2025
