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26(2)(b) or (c) or (d) or section 38 or 95; (B)   section 26(2)(e) or (g); (j)  ...to in section 92(2)(m); (v)   any...

respect of such book, there shall, as per and subject to the provisions of this section...(2). (2) The deduction under this section shall be equal...

thinks fit. (2) The Appellate Tribunal may amend any order passed by it under sub-section...the assessee or the Assessing Officer. (3) An amendment, as referred to in...

392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the..., shall affect the charge of tax on such income under section...

Irrespective of anything in the other provisions of this Act, the provisions of this section...a return of the full amount paid or payable to the person as mentioned in...

, during any proceeding under this Act, require any person referred to in sub-section...(1)(b) shall furnish the information and document referred to in...

35(b)(i) and section 36(4), (5), (6), and (7) shall apply in respect of such sum...invested or deposited back during the tax year, in the modes permitted under...

from the year in which such company is incorporated. (4) The provisions of sub-section...(18 of 2013) and new directors were appointed by the Central Government under...

(1) did not apply; and (c)   the provisions of section 287 shall, so far as may...be, apply thereto and the period of four years specified in...

be allowed during the tax year in which such business is commenced. (3) This section...(1) shall be allowed to the assessee under any other section...

(2), shall furnish the report referred to in the said sub-section, in respect of...is not obligated to file the report of the nature referred to in the said...

computed as per the income computation and disclosure standards notified under section...276(2). (2) For the purposes of sub-section (1), the...

(1), or fails to set aside the amount as required by sub-section (3), or parts with...(5), if the amount of any tax payable by the company is notified under...

possession, has reason to believe that— (a)   any person to whom a summons under section...131(1) or a notice under section 142(1) of the...

either allow or reject the application by an order. (3) For the purposes of sub-section...380(b)(iii) or in the case of an applicant falling under...

102120000000098165 2025-11-25 195 Tax on income referred to in sections 102 to 106...Content Tax on income referred to in sections 102 to...

advance tax. 405. (1) The amount of advance tax payable by an assessee under section...Officer under section 407, in the Financial year shall,...

the conditions specified in the scheme or in the notification issued under sub-section...exemption or relief has been claimed and granted as per the provisions of...

other provisions of this Act, where any refund is granted to the assessee under section...  no refund is due on regular assessment; or (b)   the amount refunded under...

1860), or under any law in force in India; or (c)   a company registered under section...8 of the Companies Act, 2013 (18 of 2013) or the companies registered under...

ship or a hotel with another company; or (b)   a banking company referred to in section...(1)(d),— (a)   “control” shall have the same meaning as assigned to it in...

not apply— (i)   to a person who is required to deduct tax under provisions of section...Nos. 2(i), 3(i) and 6(ii)]; (ii)   to a person referred to in...

of any improvement thereto. (2) For the purposes of item B of the formula in section...197(3), the provisions of sub-section (1) shall have effect...

capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...

case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...

(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...

263. (2) For the purpose of this section,— (a)   “tax return preparer” means any...individual, not being a person referred to in section...

a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...

270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...

tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...

additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...

, or any other specialist, as may be prescribed. (3) The deduction under this section...by an employer, for the medical treatment of the person as referred to in...

131. (1) An assessee, being an individual not eligible to claim deduction under section...1st April, 2019 and subsequent tax years. (2) The conditions referred in...

date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...

rate in any of the cases specified in column B(i) and (ii) of the Table in sub-section...(4). (2) The accreted income referred to in sub-section...

other provision of this Act. (2) Where similar securities as referred to in sub-section...any avoidance of income-tax by a transaction of the nature referred to in...

313, where an assessment is made in the hands of successor under section 313(2),..., any allowance in respect of any depreciation carried forward under...

country; or (b)   any specified territory, for the purposes mentioned in sub-section...adopting and implementing such agreement. (3) The agreement mentioned in...

247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...

reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...