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Jan 6, 26, 12:55 PM
(1) of section 72, sub-section (2) of section 73, sub-section (1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 157 Year: 2025 -
Jan 6, 26, 1:01 PM
68, section 69, section 69A, section 69B, section 69C or section 69D for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAC Year: 2025 -
Jan 6, 26, 12:59 PM
1) of section 245D; or (ii) an application made under section 245C has not been...sub-section (2D) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HA Year: 2025 -
Jan 6, 26, 1:01 PM
246 or section 246A or section 253; (b) the order of revision under section 263...246 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 275 Year: 2025 -
Jan 6, 26, 1:01 PM
(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273 Year: 2025 -
Jan 6, 26, 1:02 PM
(b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of...1949) who holds a valid certificate of practice under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288 Year: 2025 -
Jan 6, 26, 1:00 PM
270A and initiation of proceedings under section 276C or section 276CC, if he fulfils...(3) of section 143 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 270AA Year: 2025 -
Jan 6, 26, 1:01 PM
275A, section 275B, section 276, section 276A, section 276B, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 279 Year: 2025 -
Jan 6, 26, 12:55 PM
139, section 147, section 148, section 149, section 151 and section 153,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153C Year: 2025 -
Jan 6, 26, 12:55 PM
10 or section 10A or section 10B or section 10BA or section 54 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139 Year: 2025 -
Jan 6, 26, 1:01 PM
(3) of section 200 or the proviso to sub-section (3) of section 206C; or (b) furnishes...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271H Year: 2025 -
Jan 9, 26, 9:08 AM
of section 172 or sub-section (2) of section 174 or section 175 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 2 Year: 2025 -
Jan 6, 26, 1:01 PM
of any income which has escaped assessment or for imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281B Year: 2025 -
Jan 6, 26, 12:59 PM
254 or section 263 or section 264, setting aside or cancelling an assessment shall...(1) of section 153A in case of a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245A Year: 2025 -
Jan 6, 26, 12:59 PM
, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HAA Year: 2025 -
Jan 6, 26, 1:01 PM
(1) of section 115WD or by notice given under sub-section (2) of the said section...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276CC Year: 2025 -
Jan 6, 26, 12:55 PM
section and section 148A, the information with the Assessing Officer which suggests...133A, other than under sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 148 Year: 2025 -
Jan 6, 26, 12:55 PM
(1) of section 139 and has not made a return or a revised return under sub-section...(4) or sub-section (5) or an updated...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144 Year: 2025 -
Jan 9, 26, 9:23 AM
139, or in response to a notice under sub-section (1) of section 142, such return...89, any relief allowable under an agreement under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 143 Year: 2025 -
Jan 6, 26, 1:00 PM
any order of assessment under sub-section (3) of section 143 or section 144, where...147; (c) an order being an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 246 Year: 2025 -
Jan 6, 26, 1:02 PM
body or association; or (d) the Registrar or Sub-Registrar appointed under section...59 of 1988) ; or (f) the Post Master General as referred to in clause (j) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285BA Year: 2025 -
Jan 6, 26, 12:59 PM
shall, until an order is passed under sub-section (4) of section 245D, have, subject...to the provisions of sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245F Year: 2025 -
Jan 8, 26, 9:18 AM
(1) or sub-section (4) or sub-section (8A) of section 139, or in response to a notice...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234A Year: 2025 -
Jan 6, 26, 12:55 PM
246 to 248 or under section 264, claim that the proceedings under section 147 shall...132 or requisition is made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 152 Year: 2025 -
Jan 6, 26, 12:58 PM
192A or section 193 or section 194A or section 194D or section 194DA or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 197A Year: 2025 -
Jan 6, 26, 1:00 PM
(1) of section 143; (b) the income assessed is greater than the maximum amount...determined in the return processed under clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 270A Year: 2025 -
Jan 13, 26, 10:01 AM
(1) of section 143; (c) amend any intimation under sub-section (1) of section...200A; (d) amend any intimation under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 154 Year: 2025 -
Jan 6, 26, 1:00 PM
(2) of section 115WD or under sub-section (2) of section 115WE or under sub-section...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271 Year: 2025 -
Jan 6, 26, 12:55 PM
139, section 147, section 148, section 149, section 151 and section 153,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153A Year: 2025 -
Jan 6, 26, 12:52 PM
of the deductions under 1a[section 87A or section 88E] shall not, in any case, exceed...Sub. for "section 87A or...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 87 Year: 2025 -
Jan 6, 26, 12:59 PM
sub-section (1) of section 143 and where a regular assessment is made, the tax on...115JAA or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234B Year: 2025 -
Jan 6, 26, 1:02 PM
Content Obligation to furnish information on transaction of crypto-asset Following section...285BAA shall be inserted after section 285BA by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285BAA Year: 2025 -
Jan 6, 26, 12:55 PM
153 or section 153B, pass the assessment order under sub-section (3) within one...(1) of section 158BA or other person...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144C Year: 2025 -
Jan 6, 26, 1:01 PM
278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278D Year: 2025 -
Jan 6, 26, 1:01 PM
(1) of section 285BA, who is required to furnish a statement under that section,...prescribed under sub-section (7) of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271FAA Year: 2025 -
Jan 6, 26, 12:54 PM
1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 124 Year: 2025 -
Jan 6, 26, 1:01 PM
270A or clause (iii) of sub-section (1) of section 271; or (iii) [***] if he is...270A or clause (c) of sub-section (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273A Year: 2025 -
Jan 6, 26, 1:01 PM
If any person convicted of an offence under section 276B or section 276BB or sub-section...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278A Year: 2025 -
Jan 6, 26, 1:01 PM
(2) of section 115-O; (ii) the proviso to section 194B; (iii) the first proviso...to sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276B Year: 2025 -
Jan 9, 26, 12:05 PM
(1) of section 143 or sub-section (1) of section 200A or sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 156 Year: 2025
