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

the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...to that Act in force in any part of...

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

sub-sections, and such order has been received or passed, as the case may be, by the income-tax...section is made by him; or (vii)   in a case...

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...

under the head "Profits and gains of business or profession". (2) Notwithstanding...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER IV...

of securities transaction tax under the provisions of Chapter VII of the Finance...(No. 2) Act, 2004 (23 of 2004)....Sub....

contained in any other provisions of this Act, the total undisclosed income of the...block period, determined under...

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

102120000000098121 2025-11-25 151 Deduction in respect of royalty income, etc., of...of deduction under this section. (4) In respect of any...

sub-section (1) of section 16A of that Act....Act, 1957 (27 of 1957)....CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...

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...

General or Director General may issue such instructions or directions to the income-tax...statement made or account or other document produced by...

, 2023. (2) The deduction under sub-section (1) shall be allowed for a tax year as...this section in respect of such...

chargeable to tax in the tax year. (2) In the case of an assessee, being an individual...sub-section (2)(a) and (c) or aggregate of the sum...

powers and discharge the functions conferred on the Appellate Tribunal by this Act...a chartered accountant, or who has been a member of the Indian...

repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (7) Deduction...

Act, impose penalty on any person who has under-reported his income and such penalty...order is a loss, the amount of...

under the head “Profits and gains of business or profession”. (2) For the purposes...specified in the agreement and the other provisions of this...

by prescribed income-tax authority under section 259, or exercise of power to inspect...by— (a)   eliminating the...

chargeable under the head "Interest on securities", "Income from house property"...assets of a company on its liquidation and the assessee has been...

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

statement, for such period, within such time, in such form and manner and to such income-tax...authority, as may be prescribed. (2) Where the...

Settlement Commission abates, the Assessing Officer, or, as the case may be, any other income-tax...(2), the Assessing Officer, or, as the case may...

Notice of demand. 289. (1) When any tax, interest, penalty, fine or any other sum...is payable in consequence of any order passed under this...

enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any income-tax...means a collegium comprising of three Principal...

of the assessee includes income which is chargeable under the head “Profits and...to such sum furnished by the payee to the prescribed...

. (3) If any assessee is in receipt of any income chargeable under the head “Salaries...due, an amount sufficient to discharge the...

engaged in the business of plying, hiring or leasing such goods carriages, the income...of such business chargeable to tax...

fifteen lakh rupees during the tax year referred therein (other than the income...tax year for each of his other sources...

includes income on which no tax is payable. 190....income-tax is payable...

, direct that, in a case where search has been initiated under section 132 on or...which the undisclosed income was derived; and (iii)   pays the...

as income-tax thereon. (2) The income-tax referred to in sub-section (1) shall be...Sub. for...

Where, as a result of any order passed in appeal or other proceeding under this Act...the assessee, the Assessing Officer shall, except as...

Deductions. 93. (1) The income chargeable under the head “Income from other sources...or ₹ 25000, whichever is less, where...

156 Notice of demand Content Notice of demand Notice of demand. 156. (1) When any tax..., penalty, fine or any other sum is payable in consequence of any order passed...

Effect to advance pricing agreement. 169. (1) If a return of income for any tax year...of the relevant tax year; or (b)  ...

under the head "Profits and gains of business or profession" : Provided that this...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER IV...

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

Where the Central Government or the Board or an income-tax authority, who has been...conferred upon the power under any...