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Modification and revision of notice in certain cases. 290. (1) Where,— (a)   any tax...or any other sum in respect of which a notice of demand has been issued earlier...

102120000000098131 2025-11-25 161 Special provisions relating to avoidance of tax...relating to avoidance of tax Computation of...

,— (a)   who is the liquidator of any company which is being wound up, whether under...his appointment as such to the Assessing Officer who is entitled to assess the...

cases Modification and revision of notice in certain cases. 156A. (1) Where any tax..., fine or any other sum in respect of which a notice of demand has been issued...

in case of business reorganisation of co-operative banks. 64. (1) The deduction under...where business reorganisation of a co-operative bank has taken place during the...

under section 260A before the High Court or in appeal under section 261 before the...this Act....this...

Where, during the pendency of any proceeding for— (a)   the assessment of any income...or for the assessment or reassessment of any income, which...

rights and the amount of such cost remaining unallowed shall be chargeable to income-tax...as income of the business of...

(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"....

Without prejudice to any other provision of this Chapter, if during any proceedings under...this Act, it is found that a person, being any fund or...

section 506 Content Penalty for failure to furnish information or document under...Penalty for failure to furnish information or document under...

this Act by way of appeal, reference or revision or by a Court in any proceeding...under any other law; or (b)   the directions issued by the...

statement or certificate. 429. (1) Without prejudice to the provisions of this Act...a certificate as may be prescribed under section 354(1)(g), it...

hotels and convention centres in specified area. 80-ID. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...

person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax...prescribed fee : Provided that, for the purpose of...

his Aadhaar number under section 262(6) and such person fails to do so on or before..., as may be prescribed, not exceeding ₹ 1000, at the time of making intimation...

If any person satisfies the Assessing Officer that the amount of tax paid by him...or on his behalf or treated as paid by him or on his behalf for any...

Where tax is deductible at the source under this Chapter, the assessee shall not...be called upon to pay the tax himself...

Any sum imposed by way of interest, fine, penalty, or any other sum payable under...Part for the recovery of arrears of tax....CHAPTER XIX CHAPTER...

investment fund required to furnish a statement or any information or document under...paragraph 4 of Schedule I, fails to do so within the time prescribed...

such other specialist, as may be prescribed : Provided further that the deduction under...this section shall be reduced by the amount received, if any,...

avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax...; (c)   lacks commercial substance or is deemed to lack commercial substance...

Every person deducting, retaining, or paying any tax in pursuance of this Act in...respect of income belonging to another...

required to furnish a statement of financial transaction or reportable account under...section 508(1), fails to furnish such statement within the time prescribed...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....Original section was inserted by the Taxation Laws (Amendment)...

rectifying any mistake apparent from the record, amend any order passed by it under...refund or otherwise increasing the liability of the assessee, shall not be made...

If a person makes a statement in any verification under this Act or under any rule...believe to be true, he shall be...

when salary, etc., is paid in arrears or in advance. 157. (1) Where the total income...arrear or advance salary; or (b)   salary for more than twelve months in any one...

[Omitted by the Finance Act, 1986, w.e.f. 1-10-1986....Original section was inserted by the Income-tax (Amendment)...

then the capital gain computed by the followiing formula shall not be charged under...section 67:—   Where,   A = the capital gains not to be charged...

to make and deliver an account or a statement or declaration relating to any income...or any fringe benefits chargeable to tax which is false and...

—Computation of tonnage income from business of operating qualifying ships Computation...to the contrary contained in sections 28 to 43C, in the case of a company, the...

CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE Transfer of...chargeable to...

certain matters. 513. (1) Any assessee, entitled or required to attend before any income-tax...assessee is required to attend personally for...

Content Instalments of advance tax and due dates....No. 1 or 3), shall pay the whole amount of advance tax on the current...

If any principal officer of a domestic company and the company does not pay tax on...of income-tax shall...

who transfers without adequate consideration, any property to the spouse (except under...a contract of the nature referred to in section 53A of the Transfer of Property...

- Special cases Who may be regarded as agent. 163. (1) For the purposes of this Act...non-resident; or (c)   from or through whom the non-resident is in receipt of any...

or any other sum remaining payable under this Act, the Wealth-tax Act, 1957 (27...of 1957), the...

Applicability of advance ruling . 245S. (1) The advance ruling pronounced by the Authority under...been sought; and (c)   on the Principal Commissioner or Commissioner, and...