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Assessing Officer shall, irrespective of anything to the contrary contained in this Act...enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any...

Ins. by Act No. 7 of 2025, w.e.f. 1-4-2025. 97....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 99....CHAPTER III CHAPTER III -...

to the other provisions of this section, the provisions relating to the tonnage tax...company, it shall exercise an option for tonnage tax scheme...

of such sum or the stamp duty value of such property, whichever is higher, as income-tax...Ins. by Act No. 15 of 2024,...

for scientific research or rural development. 80GGA. (1) In computing the total income...includes income which is chargeable...

as if the amalgamation had not taken place, and all the other provisions of this Act...of the successor co-operative bank chargeable to tax for the...

of the financial year, a statement in the prescribed form, to the prescribed income-tax...Ins. by Act No. 7 of 2025,...

In section 2 of the principal Act, in clause (f),— (i) after the words "any other

Content Powers of Board respecting specified area, classes of persons or incomes...[Omitted by the Direct Tax Laws (Amendment)...

Content Depreciation and gains relating to tonnage tax assets....tax year of the tonnage tax scheme (herein referred to as...

80G or under section 263 or under section 270A or under section 271 or under section...section...

Spacer Provision text (a)   the predecessor shall be assessed in respect of the income...sub-section (1), when the predecessor cannot be found, the assessment of the...

is to be made in a later assessment year, the tax on such income shall be payable...on such income...

per annum on the amount by which the aggregate sum of any instalments of advance tax...exceeds the amount of the assessed tax from the 1st day of...

sub-section (1) (the total income for this purpose being computed after deduction...(2) of section 33, but without making any deduction under...

Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f. 1-4-2004.]..., 1951 (65 of 1951), and the rules made under that...

year to a political party registered under section 29A of the Representation of...the People Act, 1951 (43 of 1951), or an electoral...

(i)   the capital gains arising from such conversion shall not be chargeable to tax...credit in respect of tax paid on deemed...

chargeable under the head "Profits and gains of business or profession"....Sub. for "outside India" by Act No. 15 of 2024 w.e.f 1-4-2025....CHAPTER...

Deduction in case of a person with disability. 80U. (1) In computing the total income...under section 139, in respect of the assessment year for...

bank, that is to say, any corresponding new bank, constituted under section 3 of...the Banking Companies (Acquisition and Transfer of Undertakings)...

- General provisions Representative assessee. 160. (1) For the purposes of this Act...or manager who is entitled to receive or is in receipt of such...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance (No. 2)...

After a finding of total partition has been recorded by the Assessing Officer under...section 171 in respect of any Hindu family, notices under...

sub-section (1) or sub-section (3) of section 115WD or in response to a notice under...tax paid under section...

, “representative assessee” means— (a)   in respect of the income of a non-resident...section 306; (b)   in respect of the income of a minor or a...

of making an assessment (including an assessment, reassessment or recomputation under...section 279) of the income of the deceased and for the...

pay such tax, or the advance tax paid by the assessee on its current income on or...of income...

of profits or gains arising from the transfer of such capital asset not charged under...shall, notwithstanding anything contained in the said clauses, be deemed to be...

on loan taken for residential house property. 80EE. (1) In computing the total income...not exceed fifty thousand rupees and shall be allowed in computing the total...

exceeding ten thousand rupees 76[***]] shall, at the time of payment thereof, deduct income-tax...Provided further that nothing contained in this...

the deduction under this section) chargeable on the total income for any tax year...then from...

Person entitled to claim refund in certain special cases. 238. (1) Where the income...of one person is included under any provision of this...

subject to the provisions of this section, be allowed, in computing the total income...any other provisions of this Chapter under the heading...

an agreement entered into by the Central Government under section 42 : Item number...this Act immediately before the commencement of the Taxation...

profits and gains from projects outside India. 80HHB. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...

year. (2) Where the total income of the assessee is chargeable to tax under section..., and shall accordingly be charged...

have escaped assessment. 115WH. (1) Before making the assessment or reassessment under...section 115WD. (2) The Assessing Officer shall, before issuing any notice...

certain undertakings in North-Eastern States. 80-IE. (1) Where the gross total income..., in computing the total income of the assessee, no...

Assessing Officer has reason to believe that any fringe benefits chargeable to tax...have been under-assessed....CHAPTER XII-H CHAPTER XII-H -...