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be chargeable to income-tax as the income of the transferor and shall be included...in his total...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be...levied or imposed upon the assessee for the undisclosed...

deduction account number" or, as the case may be, "tax collection account number..." or "tax deduction and collection account number" in the...

[Omitted by the Finance Act, 1983, w.e.f. 1-4-1984....Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]...CHAPTER VI-A...

[Omitted by the Finance Act, 2016, w.e.f. 1-6-2016.]...CHAPTER XVII CHAPTER XVII - COLLECTION AND RECOVERY OF TAX true

Where as a result of an appeal under section 246 or section 246A or section 253,...or make a fresh assessment on any member of the body or association. 89..Ins. by...

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...CHAPTER...

section 439 and initiation of proceedings under section 478 or section 479, if—...(a)   the tax and interest payable as per the order of assessment...

[Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]...CHAPTER XVII CHAPTER XVII - COLLECTION AND RECOVERY OF TAX true

[Omitted by the Finance Act, 1986, w.e.f. 1-4-1987....Original section was introduced in place of old section 112 by the Finance (No. 2)...

Presumption as to culpable mental state. 490 . (1) In any prosecution for any offence under...this Act, which requires a culpable mental state on...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....Section 141A was inserted by the Finance Act,...

Content Conditions of liability to pay advance tax....Conditions of liability to pay advance tax. 404....of such tax...

[Omitted by the Finance Act, 1986, w.e.f. 1-4-1987....was inserted, in place of section 85 which was deleted, by the Finance (No. 2) Act...CHAPTER...

by the Appellate Tribunal may file an appeal to the High Court and such appeal under...law as is referred to in sub-section (1). (7) Save as otherwise provided in this...

[Omitted by the Finance (No. 2) Act, 2024, w.e.f. 1-10-2024.]...CHAPTER XVII CHAPTER XVII - COLLECTION AND RECOVERY OF TAX true

in foreign exchange rates on foreign currency transactions shall be treated as income...or loss, as the case may be, and shall be computed as per the...

Courts or Supreme Court. 158AB. (1) Notwithstanding anything contained in this Act...section 260A or the Supreme Court in an appeal under section...

before the 1st day of April, 1992, which could not be set off against any other income...day of April, 1993, then, such loss shall be allowed to be set off against the...

102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source....Content Penalty for failure to collect tax at source....the whole...

Chapter not to apply in certain circumstances. 158BI.54a[Omitted by the Finance Act...Prior to its omission, section 158BI read as under :...

assessment year, a registered firm is assessed, or an unregistered firm is assessed under...Officer shall notify to the firm by an order in writing the amount of its total...

the said Fund, he shall be allowed a deduction in the computation of his total income...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER VI-A...

to proceedings before Special Court. 498. (1) Save as otherwise provided in this Act...qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor...

dolomite, limestone, magnesite and mineral oil. (4)   Industrial machinery specified under...industries", of the First Schedule to the Industries (Development and...

If the recovery of tax in any area has been entrusted to a State Government under...State Government may direct, with respect to that area or any...

original asset mentioned in those sections is by way of compulsory acquisition under...received by the assessee on the date of transfer, then, the period available to him...

received or accruing as a result of such transfer for the purposes of computing income...under the head “Capital gains”....CHAPTER IV CHAPTER IV -...

less than six months: 28[Provided further that no proceeding shall be initiated under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023.

A receipt shall be given for any money paid or recovered under this Act.

Chargeability of income in transfer of assets. 97. (1) All income arising to any...person by virtue of a revocable transfer of assets shall be...

102120000000098128 2025-11-25 158 Relief from taxation in income from retirement...Content Relief from taxation in income from retirement benefit...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

inferior to that of a Judicial Magistrate of the first class shall try any offence under...this Act.

an impermissible avoidance arrangement, then, the consequences, in relation to tax..., of the arrangement, including denial of tax benefit or a...

When, in the course of the assessment of the total income of any assessee, it is...taken place which the assessee is entitled to have carried forward and set off...

regulate its own procedure in all matters arising out of the exercise of its powers under...this Act: Provided that nothing contained in this...

assessment. 296. (1)(a) Irrespective of the provisions of section 286, the order under...(b) Where in pursuance to section 294(1)(a)(v), the time allowed...

by the Appellate Tribunal may file an appeal to the High Court and such appeal under...law as is referred to in sub-section (1). (9) Save as otherwise provided in this...

2025-11-25 475 Removal, concealment, transfer or delivery of property to prevent tax...Content Removal, concealment, transfer or delivery of property to prevent...