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

under section 264, claim that the proceedings under section 147 shall be dropped...under section 133A [other than...

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

which suggests that income chargeable to tax has escaped assessment in the case...of an assessee for the relevant tax...

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...

. (5) Separate assessments shall be made under this section on the total income of...of any tax year...

Content Tax on income of registered non-profit organisation. 2....-Income of registered non-profit organisation...

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

has been derived, the additional amount of income-tax payable on such income and..., which would have been paid...

” means the total income computed under this Act, without giving effect to the allowance...arithmetic mean of his adjusted...

of the individual for the tax year beginning on the 1st April, 2016 and subsequent...tax years. (3) The deduction under...

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....

thereof to such e-commerce participant by any mode, whichever is earlier, deduct income-tax...in the gross amount of such sale or services for the...

A, B, E and this Part of this Chapter, the income-tax payable by a person, being...Total income Rate of...

102120000000098169 2025-11-25 199 Tax on income of certain manufacturing domestic...Content Tax on...

and the remaining amount, if any, shall be allowed deduction from its income under...of the total income as computed...

for agricultural purposes, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance Act,...

102120000000098229 2025-11-25 259 Power to call for information by prescribed income-tax...Content Power to call for information by prescribed...

Part— (a)   “block period” means the aggregate of— (i)   the period comprising six tax...years preceding the tax year in which the search was...

or fund against the tax, if any, payable by it, of a sum calculated in accordance...with the provisions of sub-section (2), in respect of its...

Income Rate of Income-tax payable A B C 1....under section 263(1), if— (a)   his total...

, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...

Scope of total income. 5. (1) Subject to the provisions of this Act, the total income...of any...

in certain cases. 119. (1) In case of change in constitution of a firm during a tax...year shall be carried forward and set off against the income...

on income comprised therein : Provided that no deduction shall be made under this...services or technical services is credited or paid, shall be...

which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...

deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...

as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...

Interest on refunds. 437 . (1) Where a refund is due to the assessee under this Act...of advance tax or treated as paid...

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

or body. 310. (1) Income-tax shall not be payable by an assessee (who is a member...as part of his total income. (3) Where...

, if,— (a)   none of the beneficiaries has any other income chargeable under this...Act exceeding the maximum amount not...

the jurisdiction of different specified income-tax authorities, the question shall...be determined— (a)   by the specified...

year and such company has not been a resident in India in earlier tax years, then..., re-compute the total income of the assessee for the said...

contained in section 197, the tax payable by an assessee on his total income shall...includes any income chargeable...

or (b)   a banking company referred to in section 5(c) of the Banking Regulation Act...one or more company or companies, if the share purchase agreement entered into...

For the purpose of determining the income chargeable under the head "Profits and...lower of actual cost or net realisable value computed in...

notice or other document to be issued by any income-tax authority, such notice or...this Act by any...

dependant, being a person with disability; or (b)   paid or deposited any amount under...clause (b) of sub-section (1) shall be deemed to be the...

asset, the amount of capital gains as exceeds such investment shall be charged under...section 3 of the National Highways Authority of India Act,...