Search

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1) of section 12A, shall— (a) call for such documents...

CMS 1.0 102120000000087041 2025-11-01 185 Assessment when section 184 not complied...with [] Assessment when section 184 not complied with...

section 75 Amendment of section 75. 139...."or sub-sections (2) and (7) of section 74A" shall be...

buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...

provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...

be entered into by that person; (b) income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...

determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...

(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...

(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...

year") in which it is chargeable to tax in accordance with this Chapter— (i) sections...(1) and (3) of section 70 or...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

Housing Bank established under section 3 of the National Housing Bank Act, 1987...established under section 3 or section...

(1) of section 269J for the acquisition of any immovable property may be reduced...(2) of that section....—In this...

company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC or...

the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...

industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...

of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall...(2) of...

which the application for settlement had been made by the applicant under that section...that no proceeding shall be reopened by the Settlement Commission under this...

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

the prescribed manner, about such withdrawal. (2) Where the option under sub-section...(1) is not exercised by the assessee within the time allowed under that...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...

against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...

the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...

and affix his signature on such return. (3) For the purposes of this section,— (...(2) of section 288 or an employee of the "specified class or...

to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...

256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...

(3) of section 143 or under section 144 or under section 147, as the case may be...(2) of section...

(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

royalty, there shall, in accordance with and subject to the provisions of this section...to it in clause (b) of sub-section (1) of...

as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (ba) "royalty..." shall have the same meaning as in Explanation 2 to clause...

of section 172 or sub-section (2) of section 174 or section 175 or...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

1.0 102120000000087333 2025-11-01 276E Failure to comply with the provisions of section...269T [] Failure to comply with the provisions of section...

102120000000087332 2025-11-01 276DD Failure to comply with the provisions of section...269SS [] Failure to comply with the provisions of section...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

to in section 35A; or (iv) the amount of expenditure of a capital nature referred...to in clause (ix) of sub-section (1) of...