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In computing the total income of an assessee, being any person, except local authority...section 29A of the Representation of the People Act, 1951...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...issue of a cheque or draft or by any other mode,...

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

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...

shall be deemed to be the profits and gains of such business chargeable to tax under...computed under sub-section (1)...

For the purposes of this Act,— (1) An individual is said to be resident in India...an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

of this section as it stood immediately before its substitution by the Finance Act...Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f....

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...

1.0 102120000000087011 2025-11-01 162 Right of representative assessee to recover tax...assessee to recover tax paid. 162. (1) Every representative...

required to furnish a statement of financial transaction or reportable account under...) of section 285BA, fails to furnish such statement within the time prescribed...

cases 66[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...

of profits or gains arising from the transfer of such capital asset not charged under...chargeable under the head "Capital gains" of the previous...

the purposes of the business or profession shall be allowed in computing the income...chargeable under the head "Profits and gains of business or...

Certain transfers to be void. 281. (1) Where, during the pendency of any proceeding under...this Act or after the completion thereof, but before...

may provide for the adaptations or modifications subject to which the repealed Act...as amended by the Direct Tax Laws (Amendment)...

of tonnage. 115VV. (1) In the case of every company which has opted for tonnage tax...to that previous year shall be computed as if the option for tonnage...

on income comprised therein : Provided that no deduction shall be made under this...services or technical services is credited or paid, shall be...

1.0 102120000000086692 2025-10-31 80CCG Deduction in respect of investment made under...an equity savings scheme [] Deduction in respect of investment made...

of securities transaction tax under the provisions of Chapter VII of the Finance...(No. 2) Act, 2004 (23 of 2004)....Ins....

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

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

section 92C to the Transfer Pricing Officer. (2) Where a reference is made under...Sub. for "2024" by the Act No. 8 of 2024, w.e.f....

sub-section (1) of section 16A of that Act....Act, 1957 (27 of 1957)....CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...

proceedings under the Act Deduction in respect of expenses incurred in connection...with certain proceedings under the...

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...

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

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...

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...

chargeable under the head "Interest on securities", "Income from house property"...assets of a company on its liquidation and the assessee has been...

[] Tax deduction and collection account number Tax deduction and collection account...number. 203A. (1) Every person, deducting...

CMS 1.0 102120000000086651 2025-10-31 64 Income of individual to include income of...whose total income (excluding the...

proceedings before Special Court. 280D. (1) Save as otherwise provided in this Act...qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor...

CMS 1.0 102120000000087090 2025-11-01 196B Income from units [] Income from units...Income from units. 196B....issue of a...

person— (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...

or for the assessment or reassessment of any income which has escaped assessment...or for imposition of penalty under section 271AAD where the...

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

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

limitation for making orders under section 104. 106....[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XI CHAPTER XI - ADDITIONAL...

or removing any difficulty that may arise as a result of the application of this Act...order, make an exemption, reduction in rate or other modification in respect of...