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notification in the Official Gazette, for the purposes of giving effect to an order under...Item number Spacer Provision text (a)   eliminating the interface between the...

agreement and prior to the date of entering into the agreement, any return of income...has been furnished under the provisions of section 139 for...

435. (1) Where, as a result of any order passed in appeal or other proceeding under...this Act, refund of any amount becomes due to the assessee,...

this Act; or (c)   an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n)   an...

Deduction in respect of health insurance premia. 80D. (1) In computing the total income...by any mode as specified in sub-section (2B), in the previous year out of his...

to the other provisions of this section, the provisions relating to the tonnage tax...qualifying company: Providedthat where the amalgamated company is not a tonnage...

the Patents Act, 1970 (39 of 1970), and his gross total income of the previous year...the Patents Act, 1970 (39 of 1970),...

; (d)   any Government company as defined under section 2(45) of the Companies Act...loan or deposit or specified sum is taken or accepted, both,...

sub-section (1) shall be imposed by the Joint Commissioner of Income-tax: 14-18[...Providedthat any penalty under...

has been furnished by an entity to which such order applies under the provisions...this section, all other provisions of this Act shall apply and...

as a firm. 184. (1) A firm shall be assessed as a firm for the purposes of this Act...interest, salary, bonus, commission or remuneration shall not be chargeable to...

expedient for implementing the recommendations of the Central Pay Commissions under

for the said tax year under the head “Profits and gains of business or profession...of this Act shall not be allowed...

of making an assessment (including an assessment, reassessment or recomputation under...section 147) of the income of the deceased and for the...

In section 31 of the principal Act, sub-sections (1) and (2) shall be omitted.

102120000000098392 2025-11-25 422 Recovery of tax arrear in respect of non-resident...assets Recovery of tax arrear in respect of non-resident from...

Notwithstanding anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...

Compensation Compensation. 269J. (1) Where any immovable property is acquired under...under section 4 of that Act on the...

Officer shall proceed to compute the total income of the assessee under sub-section...Ins. by Act No. 15 of 2024, w.e.f....

under this Act. (2) The conditions in respect of persons referred to in sub-section...year; or (b)   where business or profession is newly set up...

income of any individual, for a tax year, shall include the income arising directly...:—     where ,—   A =...

a fresh order under the said section....of assessment made by the Assistant Commissioner or Deputy Commissioner or the...

firm is dissolved, the Assessing Officer shall make an assessment of the total income...any provision of this Act, shall apply, so far as may be,...

from which is chargeable under the head "Income from house property", other than...Ins. by Act No. 08 of 2023, w.e.f....

for allowing use of such know-how shall be treated for the purposes of charging income-tax...immediately preceding previous years as if one-third...

or (iv)   the Assistant Commissioner or the Deputy Commissioner; or (v)   the Income-tax...Officer or the Tax Recovery...

, any person paying any sum or amount, on which tax is collectible at source under...Ins. by Act No. 08 of 2023, w.e.f....

this Act or an intimation under sub-section (1) or sub-section (1B) of section 143...or to the status under which he is...

deduction for the amount contributed by it, other than by way of cash, during a tax...year to a political party registered under section 29A of the...

chargeable under the head "Capital gains" relating to long-term capital asset of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...

irrespective of anything to the contrary contained in any other provision of this Act...relating to computation of income...

has been drawn up is modified in appeal or other proceeding under this Act, and,...this Act, the...

In section 3 of the principal Act, the words ", subject to such terms and conditions

books of account. 271AAD. (1) Without prejudice to any other provisions of this Act..., if during any proceeding under this...

For the purposes of this Act,— Item number Spacer Provision text (1)   An individual...an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping...

for that assessment year under section 139 declaring therein that the provisions...for that assessment year shall be computed and tax on such total...

Any income of a political party which is chargeable under the head "Income from house...property" or...

30% of additional employee cost incurred in the course of such business in the tax...deduction referred to in sub-section (1) shall be allowed for three consecutive...

In section 32 of the principal Act, in sub-section (2), in clause (a), the words

(2) shall be deemed to be the profits and gains of such business chargeable to tax...under the head "Profits and gains of business or profession"....