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[Omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]...CHAPTER XIII CHAPTER XIII - INCOME-TAX AUTHORITIES true

102120000000098187 2025-11-25 217 Benefit under Chapter to be available in certain...declaration in writing to the Assessing Officer along with his return of...

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

—Deductions in respect of other incomes Deduction in respect of interest on deposits...in savings account. 80TTA. (1) Where the gross total income...

of an assessee, being a senior citizen, includes any income by way of interest on...this section in respect of such income in computing the total...

under any head of income shall not be assessed together as that of such community...mentioned in clause (a) under each...

Specified income Tax year A B C 1....Any income determined by the Assessing Officer under section...

Entries in the records or other documents in the custody of an income-tax authority...either by the production of the records or other documents in...

due on the assessed tax or, as the case may be, returned income where such shortfall...under sub-section (1) of section...

as if the amalgamation had not taken place, and all the other provisions of this Act...any previous year to the successor co-operative bank shall be deemed to be the...

sub-section (1), deduction shall not be allowed in respect of such expenditure under...any other provisions of this Act for the same or any other...

section 263 and thereafter notice under section 270(8) shall be issued; (ii)   any...section 263; (iii)   no notice under section 280 is required...

the end of the relevant tax year, unless the case falls under clause (b); (b)  ...end of the relevant tax year, unless the...

Notwithstanding anything contained in any other provision of this Act, where an assessee...this section, as it stood immediately before its substitution by the Finance...

may appeal to the Appellate Tribunal against such order— (a)   an order passed under...this Act, by a Commissioner (Appeals) or a Joint...

to him. (2) The Assessing Officer may make a reference to the Valuation Officer under...section 38A of the Wealth-tax Act,...

After a finding of total partition has been recorded by the Assessing Officer under...section 315 for any Hindu family, notices under this...

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

of an assessee, being an individual not eligible to claim deduction under section...the purpose of acquisition of a residential house property. (2) The deduction...

is to be made under sub-section (2), the person responsible for collecting tax shall...Nos. 7 and 8), if the buyer is liable to deduct...

Where an assessment is to be made under section 176, the Assessing Officer may serve...sub-section (2) of section 139, and the provisions of this...

The following sums shall be allowed as deduction in computing income chargeable under...section 3(1) of the Insurance Regulatory and Development...

sub-section (1), deduction shall not be allowed in respect of such expenditure under...any other provisions of this Act for the same or any other...

the Special Economic Zones Act, 2005, there shall, in accordance with and subject...to the provisions of this section, be allowed, in computing the total...

or investment in the fund exceeds 5% on the 1st April or the 1st October of the tax...it is satisfied within four months of the 1st April or the 1st October of such...

Without prejudice to the provisions of this Act, where the Assessing Officer or 23...Act, 1957 (27 of 1957). 23....Ins. by...

enable any other person (herein referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...

The taxable regular income of a registered non-profit organisation for any tax year...shall be— (a)   nil, where 85% or more of the regular...

industrial undertaking (new asset), then, instead of the capital gain being charged to income-tax...as income of the...

SECOND SCHEDULE [See section 103(a)] In the First Schedule to the Customs Tariff Act

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

year and so on. (3) No loss shall be carried forward under this section for more...than four tax years immediately succeeding the...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

amount of such expenditure incurred during the previous year. (2) The deduction under...any other provision of this Act for the same or any other...

year, loss computed under the head “Income fromhouse property” cannot be wholly...set off against the income...

agricultural purposes (new asset), then, instead of the capital gains being charged to income-tax...as income of the...

under section 263(1), if— (a)   his total income during the tax year consisted only...)   the tax...