Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 4:32 AM
(2) of section 145; (ii) the valuation of purchase and sale of goods or services...(2) of section 145; (iv) the inventory being securities other...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145A Year: 2024 (No. 2) -
Nov 1, 25, 4:50 AM
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: 2024 (No. 2) -
Nov 1, 25, 6:33 AM
(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIVA - Special provision for avoiding repetitive appeals Language: English Features: Acts Sections - Income tax act: Section - 158AB Year: 2024 (No. 2) -
Nov 1, 25, 10:12 AM
(1) of section 35 fails to deliver or cause to be delivered a statement within the...(1A) of that section; or (b) the institution or fund fails to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234G Year: 2024 (No. 2) -
Nov 1, 25, 1:23 PM
269T [] Penalty for failure to comply with the provisions of section 269T Penalty...for failure to comply with the provisions of section 269T....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271E Year: 2024 (No. 2) -
Nov 1, 25, 4:52 AM
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...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153D Year: 2024 (No. 2) -
Nov 1, 25, 4:29 AM
instance, forward a draft of the proposed order of assessment (hereafter in this section...153 or section 153B, pass the assessment order under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144C Year: 2024 (No. 2) -
Nov 1, 25, 6:41 AM
(1) of section 158BC, is not furnished within the time specified in such notice,...(1) of section 158BC: Provided that no order imposing penalty...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BFA Year: 2024 (No. 2) -
Nov 1, 25, 1:56 AM
10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAB Year: 2024 (No. 2) -
Nov 1, 25, 12:10 AM
80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80P Year: 2024 (No. 2) -
Oct 31, 25, 11:03 PM
2006 but before the 1st day of April, 2018, any deduction is admissible under section...80-IA or section 80-IAB or section...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80AC Year: 2024 (No. 2) -
Nov 1, 25, 12:01 AM
(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80LA Year: 2024 (No. 2) -
Nov 1, 25, 12:58 PM
(3) of section 269UC, is furnished along with such document. (2) Notwithstanding...an order under sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: Chapter XXC - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UL Year: 2024 (No. 2) -
Nov 1, 25, 8:24 AM
other than those who are required to deduct income-tax as per the provisions of section...194C, section 194H or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194M Year: 2024 (No. 2) -
Nov 1, 25, 1:05 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: 2024 (No. 2) -
Oct 31, 25, 6:47 PM
deduction under this section : Provided further that no deduction under this section...—The provisions of Explanation 1 and Explanation 2 to...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10BA Year: 2024 (No. 2) -
Nov 1, 25, 3:46 AM
(1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 132A Year: 2024 (No. 2) -
Oct 31, 25, 11:30 PM
, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35....(2) or, as the...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80GGA Year: 2024 (No. 2) -
Nov 1, 25, 8:32 AM
(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196A Year: 2024 (No. 2) -
Oct 31, 25, 8:19 PM
the assessee shall, in accordance with and subject to the provisions of this section...(1) is that incurred by the assessee after the date specified in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35E Year: 2024 (No. 2) -
Oct 31, 25, 7:49 PM
(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...making any deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33A Year: 2024 (No. 2) -
Nov 1, 25, 1:27 PM
2025-11-01 271G Penalty for failure to furnish information or document under section...92D [] Penalty for failure to furnish information or document under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271G Year: 2024 (No. 2) -
Nov 1, 25, 12:50 PM
Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...
Act: Income-tax Act, 1961 Chapter: Chapter XXC - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UE Year: 2024 (No. 2) -
Nov 1, 25, 3:00 AM
, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WH Year: 2024 (No. 2) -
Nov 1, 25, 2:28 PM
the Code of Criminal Procedure, 1973* (2 of 1974), an offence punishable under section...276B or section 276C or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 279A Year: 2024 (No. 2) -
Oct 31, 25, 6:45 PM
(1) of section 139.]...—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10AA Year: 2024 (No. 2) -
Nov 1, 25, 9:13 AM
(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(3) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 209 Year: 2024 (No. 2) -
Nov 1, 25, 9:02 AM
(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...(1). (4) No certificate under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206AA Year: 2024 (No. 2) -
Nov 1, 25, 2:16 AM
44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIB - Special provisions relating to certain companies Language: English Features: Acts Sections - Income tax act: Section - 115JB Year: 2024 (No. 2) -
Nov 1, 25, 12:21 PM
may be after the order for acquisition of any immovable property made under sub-section...(6) of section 269F becomes final, the competent...
Act: Income-tax Act, 1961 Chapter: Chapter XXA - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269I Year: 2024 (No. 2) -
Oct 31, 25, 9:01 PM
(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 46[(3) Notwithstanding anything contained in sub-section (2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBB Year: 2024 (No. 2) -
Nov 1, 25, 1:12 PM
of the twenty-first proviso to clause (23C) of section 10, or clause (c) of sub-section...(1) of section 13, as the case...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAE Year: 2024 (No. 2) -
Nov 1, 25, 1:07 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: 2024 (No. 2) -
Nov 1, 25, 10:48 AM
of sub-section (1) of this section, as they stood immediately before their amendment...(2B) or sub-section (3), or (ii)...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245D Year: 2024 (No. 2) -
Nov 1, 25, 1:48 PM
246 or section 246A or an appeal to the Appellate Tribunal under section 253, after...246 or section 246A or an appeal to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 275 Year: 2024 (No. 2) -
Nov 1, 25, 6:34 AM
139 or in response to a notice issued under sub-section (1) of section 142 or section...158BB and the provisions of...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158B Year: 2024 (No. 2) -
Oct 31, 25, 6:58 PM
[] Section 11 not to apply in certain cases Section 11 not to apply in certain cases.... 13. (1) Nothing contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 13 Year: 2024 (No. 2) -
Nov 1, 25, 10:49 AM
281B is pending immediately before an application is made under section 245C, an...order under this sub-section shall continue such provisional...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245DD Year: 2024 (No. 2) -
Nov 1, 25, 1:42 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: 2024 (No. 2) -
Nov 1, 25, 1:29 PM
(1A) of that section; or (ii) the institution or fund, if it fails to deliver or...(5) of section 80G, or furnish a certificate prescribed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271K Year: 2024 (No. 2)