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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...

any income in the nature of a non-monetary perquisite chargeable to tax under section...140, responsible for paying any income of the nature specified in...

the purpose of purchase of an electric vehicle, as per the provisions of this section.... (2) The deduction under sub-section (1) shall be subject...

241; (b)   vesting the jurisdiction with the Assessing Officer under section 242...; or (c)   exercise of power to transfer cases under section...

Any Investment fund specified in section 224....Any securitisation trust specified in section 221....Any income referred to in...

in this Act,— (a)   it shall not be necessary to issue an authorisation under section...247 or make a requisition under section 248 separately in...

country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b)   expenditure of capital nature referred to in...

Any investment or deposit made in contravention to the provisions of section 350...Any deemed application under section 341(5) not actually applied...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...to an international transaction or specified domestic transaction as per...

computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...

gains”, the tax payable by the assessee on the total income, subject to sub-sections...(1)(b);   B = income-tax computed under sub-section (1)(b)...

102120000000098423 2025-11-25 453 Penalty for failure to comply with provisions of section...188 Content Penalty for failure to comply with provisions of...

provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...

non-residents. 60. (1) Irrespective of anything to the contrary contained in sections...(2). (2) The deduction allowable under sub-section (1)...

2(101) or section 72, the gains on the transfer or redemption or maturity, of a...capital asset as mentioned in sub-section (2) shall be treated as...

1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...

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...

of acquisition of a residential house property as per the provisions of this section...on the 1st April, 2016 and subsequent tax years. (3) The deduction under...

(1). (3) The directions of the Board under sub-section (1) may authorise any other...of income; and (d)   cases or classes of cases. (5) Without prejudice to...

India, shall furnish— (a)   the Permanent Account Number allotted to him under section...such Permanent Account Number has been allotted to any person referred to in...

(3); and (b)   its profits from incidental activities referred to in sub-section...(7). (2) Where the aggregate of all such incomes specified in...

102120000000098430 2025-11-25 460 Penalty for failure to submit statement under section...505 Content Penalty for failure to submit statement under...

282, the notice under section 280 may be issued at any time for the purpose of making...274(6). (2) The provisions of sub-section (1) shall not...

this Chapter. (2) If an assessee has any income of the nature as specified in section...140, then direct payment of tax for the purposes of...

arrangement, in writing, the tax deductible on any income, other than interest in section...by an order in writing, allow or reject the application as referred to in...

171 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...

contained in any other provision of this Act and subject to the provisions of this section...per the provisions of Chapter VII; and (ii)   ignored for the purposes of...

61 in so far as it relates to business referred to in section 61(2) (Table: Sl....No. 5), shall not apply in respect of the income referred to in this...

amount paid as interest during a tax year, subject to the provisions of this section...made out of his income chargeable to tax. (2) The deduction referred to in...

particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b)   not chargeable to tax under section...

income of an assessee, there shall be deducted, as per the provisions of this section...  the contribution is made in cash exceeding ₹ 2000. (3) Deduction under...

341 and accumulated or set apart income under section 342, to the extent of 15%...350. (2) The deemed accumulated income under this section shall...

102120000000098438 2025-11-25 468 Penalty for failure to comply with the provisions of section...397 Content Penalty for failure to comply with the provisions of...

employer, shall be allowed as deduction in computing income chargeable under section...  any sum paid by way of contribution towards a pension scheme referred to in...

dissolution Discontinued business. 320. (1) Irrespective of anything contained in section...268(1). (7) Irrespective of anything contained in...

under the relevant law; (c)   duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...

assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...

safe harbour rules. 167. (1) The determination of— (a)   income referred to in section...9(2); or (b)   arm’s length price under section 165 or...

506 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...