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102120000000087288 2025-11-01 271BA Penalty for failure to furnish report under section...92E [] Penalty for failure to furnish report under...

ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...

CMS 1.0 102120000000087382 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

133B [] Penalty for failure to comply with the provisions of section 133B Penalty...for failure to comply with the provisions of section 133B....

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

income arising from such transactions, computed in the manner provided in sub-section...business during that previous year: Provided that no deduction under this...

CMS 1.0 102120000000086690 2025-10-31 80CCE Limit on deductions under sections 80C...on deductions under sections 80C, 80CCC and 80CCD....

(4) of section 245Q, the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...

In case the provisions of sections 193, 194, 194A, 194C, 194D, 194DA, 194EE, 194F..., 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA,...

, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for the...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...

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

(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...

92CA; or (iii) an order cancelling the order under section 92CA and directing a...fresh order under the said section.]...120; 82[(iii) an order...

(2) of section 288; and (d) no donation exceeding two thousand rupees is received...(4B) of section 139 on or before the due date under that...

102120000000087294 2025-11-01 271DB Penalty for failure to comply with provisions of section...269SU [] Penalty for failure to comply with provisions of...

where on or after the 1st day of September, 2024, a search is initiated under section...132, or making of requisition under section 132A, as the...

(1) of section 269D may be made— (a) by the transferor or the transferee or any...other person referred to in clause (a) of sub-section (2) of...

(59 of 1988) ; or (f) the Post Master General as referred to in clause (j)of section...of 2013) ; or (h) the recognised stock exchange referred to in clause (f) of...

securities or unit (the capital asset so transferred being hereafter in this section...—For the purposes of this sub-section,— (i) "eligible...

Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, 45[or...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

the assessee shall, in accordance with and subject to the provisions of this section...(2).] (4) The assessee, claiming a deduction under this...

10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...

Gazette, for the purposes of assessment, reassessment or recomputation under section...147 or issuance of notice under section 148 or conducting of...

, for the purposes of rectification of any mistake apparent from record under section...154 or other amendments under section 155 or issue of...

for settlement. 245K. (1) Where— (i) an order of settlement passed under sub-section...the application under section 245C for settlement, on the...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...

to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), be dealt with in accordance with the following provisions of this...

Following sub-section (1F) shall be substituted for the existing sub-section (1F)...Following sub-section (7A) shall be...

(2) or sub-section (2A) shall be issued by any association or institution unless...meaning assigned to it in the Explanation to sub-section (1) of...

2025-11-01 271GA Penalty for failure to furnish information or document under section...285A [] Penalty for failure to furnish information or document under...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

(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...

(1) or sub-section (1A) of this section or sub-section (1) of section 33A or any...development...