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

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...

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

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

115WD or section 139 or in whose case the time allowed under sub-section (1) of...defined in clause (b) of sub-section (1)...

(1) of section 153A or clause (b) of sub-section (1) of section 153B in case of...(1) of section...

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

(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...

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...

year, in the form and manner as may be prescribed. (3) For the purposes of sub-section...(2), shall furnish the report referred to in the said...

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

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

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...

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...

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

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

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

found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...

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

(1) of section 115AD, not being income by way of interest referred to in section...(1) of section 90 or...

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

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

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...

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

200 or sub-section (3) of section 206C; (b)   in all certificates furnished under...section 203 or...

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

(1) is transferred, before the expiry of the period specified in that sub-section...(1) is transferred, before the expiry of the period specified in that...

(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...

of dividends, 69[other than that referred in sub-clause (f) of clause (22) of section...(ii) and (iii) of sub-section (2) of...

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

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

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...

retail business. 44AF. (1) Notwithstanding anything to the contrary contained in sections...(1) subject to the conditions and limits specified in clause (b) of...

(2) of section 64 at any time after the 31st day of December, 1969, the cost of...—For the purposes of sub-section (2AG) and...

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...

(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(3) or...

44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his...(1) of section 44AD or...

(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(1) subject to the conditions and limits specified in clause (b) of...