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

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...

rate of five per cent of the average adjusted total income of the assessee...." means the total income computed in accordance with the provisions...

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

another industrial undertaking, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance...

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...

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

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...

deduction of actual cost in respect of any machinery or plant has been allowed under...under the head “Profits and gains of business or profession”...

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

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

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

, 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...

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

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

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...

company) to an employee [other than employee referred in sub-clause (i)] whose income...under the head “Salaries” by way of monetary payment (from...

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

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

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...

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...

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...

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...

be liable to assessment in his own name in respect of that income; but any such...shall not, in respect of that income, be assessed...

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

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

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

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

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

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

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...

of private company. 179. (1) Notwithstanding anything contained in the Companies Act..., 1956 (1 of 1956), where any tax due from a private company...

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

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

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

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

of this Act in computing the investment income of a non-resident Indian. (2) In the...income includes any...

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...

an individual has in the previous year paid or deposited any amount out of his income...chargeable to tax to effect or keep in force a contract for...

to be profits and gains of business or profession and shall be chargeable to income-tax...chargeable to tax...