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payable by the assessee on the total income, subject to the provisions of sub-section...(1)(i). (3) The provisions of sub-section (1)(b) shall not...

relevant tax year”) in which it is chargeable to tax as per this Part— (a)   sections...been given full effect to for that tax year itself; (b)   no loss referred to in...

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...

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...