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(1) of section 285BA, who is required to furnish a statement under that section,...prescribed under sub-section (7) of the...

270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee...in respect of the undisclosed income referred to in...

278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...

Provision text (i)   it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...

(2) of section 115-O; (ii)   the proviso to section 194B; (iii)   the first proviso...to sub-section (1) of...

(2) of section 115-O; 11[***] (ii)   the proviso to section 194B; 10[(iii)   the...first proviso to sub-section (1) of...

(1) of section 143 or sub-section (1) of section 200A or sub-section (1) of...

(2) of section 145; (ii)   the valuation of purchase and sale of goods or services...(2) of section 145 after taking into account the extant...

(3) of section 143 or under section 144 or under section 147, as the case may be...(2) of section...

92CA; or (iii)   an order cancelling the order under section 92CA and directing...a fresh order under the said section....—For the purposes of this...

If any person convicted of an offence under section 276B or section 276BB or sub-section...(1) of...

(1) or sub-section (4) or sub-section (8A) of section 139, or in response to a notice...under...

of fringe benefits under section 115WD; or (v)   being a resident, other than an...(1) or sub-section (2), may apply to the Assessing Officer for...

192A or section 193 or section 194A or section 194D or section 194DA or...

102120000000091548 2025-11-01 276AB Failure to comply with the provisions of sections...or deliver possession of the property under sub-section (2)...

sub-section (1) of section 143 and where a regular assessment is made, the tax on...115JAA or section...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...

1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of...

(4) of section 132, admits the undisclosed income and specifies the manner in which...(1) of section 271 shall be imposed upon the assessee in...

281B is pending immediately before an application is made under section 245C, an...order under this sub-section shall continue such provisional...

the prescribed manner, about such withdrawal. (2) Where the option under sub-section...(1) is not exercised by the assessee within the time allowed under that...

147 or section 154 or section 155 or section 250 or section 254 or...

147 or section 154 or section 155 or section 250 or section 254 or...

proceedings referred to in sub-section (1) in accordance with such directions and...the provisions of Chapter X-A. (11) If any direction issued under...

of the twenty-first proviso to clause (23C) of section 10, or clause (c) of sub-section...(1) of section 13, as the case...

154, or section 155, or section 250, or section 254, or section 260, or...

other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...

154 or section 155 or section 250 or section 254 or section 260 or...

estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or any such person...

197, or deeming a person to be an assessee in default under sub-section (1) of section...of tax under sub-section (9) of...

and affix his signature on such return. (3) For the purposes of this section,— Item...(2) of section 288 or an employee of the "specified class or...

writing, allow or reject the application: Provided that no application under sub-section...the applicant. (3) The Assessing Officer may, before passing an order under...

shall not apply in a case where the provisions of section 42 or section 44D or section...44DA or...

(4) of section 245D provides for the imposition of a penalty on the person who made...the application under section 245C for settlement, on the...

Commissioner in respect of each assessment year referred to in clause (b) of sub-section...(1) of section 153A or the assessment year referred to...

211, the appropriate percentage, specified in that section, of the advance tax on...who pays any instalment or instalments of advance tax under...

(1) or making inquiry before assessment under sub-section (2), or directing the...assessee to get his accounts audited under sub-section (2A) of...

(2), (3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections...(6) and (7) of...

(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...making any deduction under...

(3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be...(3) of...