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Apr 1, 26, 11:46 AM
No person shall be punishable for any failure referred to in section 476 or 477,...irrespective of anything contained in that section, if he proves...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Interest under section 423, 424 or 425 or penalty under section 439 shall not be
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
behalf; or (v) is referred to in clause (a)(v), and makes an application under section...application” means an application made to the Board for Advance Rulings under...
Act: Income-tax Act, 2025 Year: 2025
