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may make a Scheme for furnishing returns of income through a tax return preparer...through a tax return preparer...

business or profession of that previous year and shall accordingly be chargeable to income-tax...shall be deemed to be profits and gains of...

chargeable under the head “Salaries” shall deduct income-tax on the amount payable...under any...

in that current tax year. (2) The total income of each completed tax year or part...section 268(1), setting forth his— (a)...

Tax on updated return. 267. (1) Where no return of income under section 263(1) or...year. (6) For the purposes of...

under section 263; (ii)   taken into account the amount for computing income in...that return of income; and (iii)   paid...

computing the total income of a tax year of any eligible person, as mentioned in...Any income from a securitisation trust,...

with the income-tax authority in the proceedings before him and has made a full...this Act or...

year and shall accordingly be charged to income-tax for that tax year, as if the...year and shall accordingly be charged...

of the assessee is chargeable to tax under sub-section (1A) of section 115BAC, the...Ins. by Act No. 15 of 2024, w.e.f....

year, the income of the period beginning from the first day of that tax year up...in that tax year. (2) The total...

income for the specified previous year declaring such undisclosed income therein...the tax, together with interest, if...

Content Tax on income of new manufacturing domestic companies....this Act; (d)   30% on the...

exceeds the maximum amount which is not chargeable to income-tax, shall be required...Ins. by Act No. 08 of 2023, w.e.f....

Table Total income and rate of tax Conditions A B (a)   15% on the total income other...this Act;...

a Central Act which is, under any law for the time being in force, exempt from income-tax...on...

empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act,..., to the...

” means income-tax charged as per this Act; (c)   “Indian rate of tax” means the...rate...

Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 8....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 9....Sub, by Act No. 08 of...

and (b)   the penalty proceedings have been initiated under this Act. (2) The application...with the...

Content Tax on income from securitisation trusts. F....shall be chargeable to income-tax in the...

or under-reports his income, under this Act, he shall be punishable,— (a)   in a...case, where...

, if any, already paid under any provision of this Act; (b)   any tax deducted or...relief of tax...

102120000000098215 2025-11-25 245 Faceless jurisdiction of income-tax authorities...Content Faceless jurisdiction of...

for an inter-valuation period exceeding twelve months, then, in computing the income-tax...payable for that year credit shall— (a)   not be given...

sub-section (1)(b) shall be deemed to be the income of the assessee of the tax year...under section 263 for the...

income-tax thereon at the rate of 83[two] per cent on the amount of income comprised...Sub. for "five" by...

or Director General may issue such instructions or directions to the aforesaid income-tax...Item number Spacer Provision text (a)   eliminating the...

clause (i) of sub-section (1) of section 142. (5) The tax chargeable under this...section shall be in addition to the tax,...

chargeable under the head "Salaries", other than payments by the Central Government...chargeable under the head "Interest on securities", other...

relating to the computation of income under the head "Profits and gains of business...the profits and gains of business or profession and...

ELECTORAL TRUSTS In computing the total income of a tax year of any eligible person...Any income which is chargeable...

referred to in this sub-section is passed by or with the prior approval of, an income-tax...sub-section (1) is pending before the Commissioner...

clause (i) of sub-section (1) of section 142. (6) The tax chargeable under this...section shall be in addition to the tax,...

Content Tax on income referred to in sections 102 to 106....Tax on income referred to in sections...

. 206AA. (1) Notwithstanding anything contained in any other provisions of this Act..., any person entitled to receive any sum or income or amount,...

this Chapter shall be made— Item number Spacer Provision text (a)   by the Income-tax...Item number Spacer Provision text (a)   eliminating the...

of India Act, 1992 (15 of 1992) or permission or registration under the International...income referred to in sub-section...

authority in the exercise of its powers under this Act; or (b)   refuses to sign...any statement made by him in the course of any proceedings...

notice under the first proviso to section 115WF or under the first proviso to section...this Act on an Assessing Officer...