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CMS 1.0 102520000000148591 2025-11-01 138 Amendment of preamble [] Amendment of preamble Amendment of preamble. 138. In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as...

CMS 1.0 102520000000148564 2025-11-01 147 Commencement of Part [] Commencement of Part Commencement of Part. 147. This Part shall come into force and shall be deemed to have come into force on the...

CMS 1.0 102520000000148563 2025-11-01 145 Repeal of Act 18 of 1944 and savings [] Repeal of Act 18 of 1944 and savings Repeal of Act 18 of 1944 and savings. 145. (1) The Public Debt Act, 1944 is...

CMS 1.0 102520000000148566 2025-11-01 149 Powers and authority of Central Government [] Powers and authority of Central Government Powers and authority of Central Government. 149. (1) Without...

CMS 1.0 102520000000148567 2025-11-01 150 Validation [] Validation Validation. 150. Notwithstanding anything contrary contained in any judgment, decree or order of any court, tribunal or authority...

CMS 1.0 102520000000148556 2025-11-01 137 Application of this Part [] Application of this Part Application of this Part. 137. (1) This Part shall apply in the first instance to the whole of the...

CMS 1.0 102520000000148565 2025-11-01 148 Definitions [] Definitions Definitions. 148. In this Part, unless the context otherwise requires,— (a) "pensioner" means a retired Government servant...

CMS 1.0 102520000000148523 2025-11-01 103 Amendment of First Schedule [] Amendment of First Schedule Customs Tariff Amendment of First Schedule. 103. In the Customs Tariff Act, 1975 (51 of 1975)...

CMS 1.0 102520000000148512 2025-11-01 91 Amendment of rule 68B of Second Schedule [] Amendment of rule 68B of Second Schedule Amendment of rule 68B of Second Schedule. 91. In the Second Schedule to...

2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section

CMS 1.0 102520000000139601 2025-10-31 18 to 21 [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B.—Interest on Securities 18 to 21. [Omitted...

Assessment order under section 270(10) or section 271....166 read with section 377....or an order under...

a notice under section 268(1) after the due date....to a notice under section 268(1)....Date of completion of the assessment under...

424(2), for the purposes of sub-section (3), interest payable under section 424...,— (a)   interest payable under section...

286, the order under section 294 shall be passed within twelve months from the end...(b) Where in pursuance to section 294(1)(a)(v), the time...

any tax is payable on the basis of any return required to be furnished under section...157; (d)   any relief of tax or deduction of tax claimed under...

439 and initiation of proceedings under section 478 or section 479, if— (a)   the...proceedings under section 478 or 479....

408. (2) The order referred to in sub-section (1) may be passed at any time during...in response to a notice under section 268; or (b)   a regular...

, where, in any tax year, an assessee who is liable to pay advance tax under section...157; (c)   any relief of tax allowed under section 159(1) on...

the report referred to in sub-section (2) of the said section, for a reporting accounting...(7) of the said section, the...

except an order referred to in section 274(12); or (h)   an order made under section...under section 398; or (l)   an...

268(1) or 270(8) or fails to comply with a direction issued under section 268(5)...pay tax under section 416(3); or (i)   furnish a statement under...

), in respect of a tax year, for which the option is declared valid under sub-section...(1), an order under sub-section (6) may be made at any time...

No. 1); (v)   section 22(1)(b), in respect of properties referred to in section 21...(6); (vi)   section 33(8); (vii)  ...

instance, forward a draft of the proposed order of assessment (hereafter in this section...274(12). (17) For the purposes of this section, subject...

279, the Assessing Officer shall, subject to the provisions of section 281, issue...a notice to the assessee, along with a copy of the order passed under...

Act but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (ii)   Chapter VIII other than provisions of...

Assessment. 270. (1) Where a return has been made under section 263, or in response...to a notice under section 268(1) such return shall be...

than by way of advance tax, specified as payable in a notice of demand under section...398(3) on the amount of tax specified in the intimation issued under...

270(1) or (10) or section 271 or 279 or 294(1)(c) of this Act or section 143 or...to a notice under section 268(1) of this...

from his gross total income of a tax year, subject to the provisions of this section...(2) and approved by the Board in this behalf. (2) The deduction under...

(1) A tonnage tax company shall, subject to and as per the provisions of this section...(6). (2) For the purposes of this section, the expression...

to the conditions as specified in column C, within four years referred to in section...67 in terms of section 70(1)(c) or (d); (b)   such gains are...

Court in an appeal under section 261 of the Income-tax Act, 1961 or section 367...of this Act or in a reference under...

Rate specified in section 393(2) (Table: Sl. No. 6). 7....58, 60 and 61 and section 93 for computing income referred to in...

Specified profession as referred to in section 62(4). Specified assessee....(2). (5) For the purposes of sub-section (2) (Table: Sl....63. (9) For...

67. (2) If the net consideration referred to in sub-section (1) is not utilised...(2) shall, subject to sub-section (8), be deemed to be the cost...

due to the assessee under this Act, he shall, subject to the provisions of this section...of advance tax or treated as paid under section 390(5),...

(3); and (e)   fulfils all the conditions provided in sub-section (5) of this section...and section 205(2). (2) The option...

an amount equal to one-tenth of the amount of expenditure referred to in sub-section...2), in each of the relevant tax years. (2) The expenditure referred to in...