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239. (1) The Board may issue such orders, instructions and directions to other income-tax...sub-section (1) shall be issued so as to— (a)   require...

arises from the transfer of a property, the value of which has been subject to income-tax...the Income Declaration Scheme,...

he shall not, in respect of that income, be assessed under any other provisions...of such income. (4) If only part of the...

of such income enures, or (ii)   if any part of such income or any property of the...the purposes of computing income...

Power to transfer cases. 243. (1) The specified income-tax authority may transfer..., then the specified...

family hitherto assessed as undivided shall be deemed for the purposes of this Act...of the Hindu undivided family. (2) Where, at the time of making an assessment...

exceeding ten thousand rupees 80[***],] shall, at the time of payment thereof, deduct income-tax...Sub. for "or aggregate of amounts" by the...

year is carried forward to the following tax year under the said sub-section, the...so taxable under the other provisions...

Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025. 13....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 14....Ins. by Act No. 08...

of this Act, shall not be allowed against the income computed in the manner specified...No. 1) and he declares profit for any of the five...

any amount on account of— (i)   tax paid on income; or (ii)   tax paid by employer...at source...

maximum amount which is not chargeable to income-tax in any previous year; or (e...exceeds the maximum amount which is not chargeable to...

, an income-tax authority may, for the purposes of collecting any information which...at which such place is open for the conduct of business or...

of the trust or institution as computed under this Act without giving effect to...provisions of sections 11 and 12 exceeds the maximum amount which...

Direct payment. 391. (1) The income-tax on any income shall be payable directly by...the assessee if— (a)   there is no...

102120000000098180 2025-11-25 210 Tax on income of Foreign Institutional Investors...arising from their transfer. 210. (1) The...

sub-section (7) of the said section, then, the prescribed income-tax authority referred...holder or holders of the relevant reportable account or...

Content Tax deducted is income received. Tax deducted is income received. 396....the...

Content Power of certain income-tax authorities....Power of certain income-tax authorities....

and determining the sum of tax payable thereon shall be made under sub-section (...under sub-section (3) is furnished. (7)...

of which is chargeable under the head "Income from house property" (hereafter in...residential house in India, then, instead of the capital gain...

and other documents as may enable the Assessing Officer to compute his total income...exceeds the maximum amount which is not chargeable to...

of this Part, the relevant shipping income of a tonnage tax company means— (a)  ...this Act. (3) The core activities of a...

102120000000098163 2025-11-25 193 Tax on income from Global Depository Receipts purchased...Content Tax on...

this Act, the Assessing Officer may serve on any person who has made a return under...of which he is assessable under this...

basis of the total income computed under clause (a); (c)   the sum payable by, or..., interest and fee, if any, computed...

this Act or under the Indian Penal Code (45 of 1860) or under any other Central...the Indian Penal Code (45 of 1860) or...

Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax...  the assessee; and (ii)   the Principal Commissioner...

an electric vehicle, as per the provisions of this section. (2) The deduction under...tax years. (4) Where a deduction...

of income-tax shall apply. (2) Notwithstanding anything contained in sub-section...(1), in a case where the tax on...

of appeal and limitation Form of appeal and limitation. 249. (1) Every appeal under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 66....Ins. by...

in this section. (2) If any assessee is in receipt of any income chargeable under...this Act, whichever is less....due, an...

on his estimated total income of the previous year in which such income is to be...on his estimated total income of the...

, whichever is earlier, deduct an amount equal to one per cent of such sum as income-tax...6) shall be laid before each House of Parliament, and...

Rectification of mistake. 287. (1) An income-tax authority referred to in section...the provisions of this Act; (b)  ...

Content Set off of losses under same head of income....same head of income. 108. (1) Unless provided otherwise in this...

sub-section (1)— (a)   shall not be exercised by any income-tax authority below...Commissioner, in a case where no proceeding is pending; (b)   may...

Tax on the total income determined under regular assessment as reduced by tax...

income of the assessee. (2) The deduction under clause (ii) of sub-section (1) shall...Ins. by Act No. 8 of 2023, w.e.f....

determined under section 270(1) shall not include the additional income-tax, if any..., payable...