Search

computing the total income of an assessee, being an entrepreneur as referred to in section...or things or from services for such tax year under the provisions of the said...

less, from the income-tax (computed before allowing the deduction under this section...of a resident individual assessee for any tax year is chargeable to tax under...

, respectively, while computing his total income. (2) The deduction under sub-section...form and manner, as may be prescribed, along with the return of income under...

undertakes specified oil exploration business, then deduction specified in sub-sections...head “Profits and gains of business or profession”. (2) For the purposes of this...

. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

102120000000098444 2025-11-25 474 Failure to comply with section 247(1)(ii) Content...Failure to comply with section 247(1)(ii) Failure to comply...

shall be deemed to be the full value of consideration. (2) The provisions of sub-section...(1). (4) The provisions of sub-section (3) shall apply...

for the tax year in which his death took place. (3) For the purposes of this section...the estate of a deceased person. (4) The assessment of an executor under this...

for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...

102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

or in connection with an agreement to live apart, subject to the provisions of section...where such minor child is suffering from disability of the nature specified in...

exercised in the prescribed manner, on or before the due date specified under section...the Patents Act); (d)   “horse race” shall have the meaning assigned to it in...

102120000000098120 2025-11-25 150 Interpretation for purposes of section 149....Content Interpretation for purposes of section...

any asset, may attend through a registered valuer. (2) The provisions of sub-section...246. (3) For the purposes of this section, the expression...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...after the expiry of the period of one hundred and twenty days referred to in...

research association, university, college or other institution referred to in section...45, if it fails to deliver or furnish the documents as may be prescribed under...

of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...

assessee in default, if such person— (a)   does not pay on the date specified in section...advance tax that he is required to pay by an order of the Assessing Officer under...

forward and set off against their respective incomes. (3) The provisions of this section...forward of loss and allowance for depreciation. (7) For the purposes of this...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Board for Advance Rulings shall be deemed to be a judicial proceeding under...

Amounts not deductible. 94. (1) Irrespective of anything contained in section 93,...unless tax has been paid or deducted under Chapter XIX-B. (2) The provisions of...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...Act in respect of any such association of persons as is referred to in that...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...proceeding under this Act in respect of any such firm as referred to in that...

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking, if not paid or credited to the person referred to in...

assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...

profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b)   the method of accounting provided in...

rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...

tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b)   has not made an option in respect of the tonnage tax scheme as per...

who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a)   fails to do so within the time prescribed in the said...

Transactions not regarded as transfer. 70. (1) The provisions of section 67 shall...institution sanctioned and brought into force by the Central Government under...

of business reorganisation of co-operative banks. 64. (1) The deduction under section...bank has taken place during the tax year, be allowed as per provisions of this...

any game [other than a game the winnings from which are taxable as specified in section...any game, other than a game the winnings from which are taxable as specified in...

  it carries out any commercial activity in contravention of the provisions of section...been disputed, or has attained finality; or (g)   the application referred to in...

307. (1) The income or any part thereof, in respect of the person mentioned in sections...indeterminate or unknown. (2) The income or any part thereof as referred to in...

on the basis of percentage of completion method, subject to provisions of sub-section...(2), as per the income computation and disclosure standards notified under...

transfer property to avoid tax. 319. (1) Irrespective of anything contained in section...shall be chargeable to tax in the current tax year. (2) For the purpose of...

the tax year for which he is so assessable, to the effect that provisions of sections...the investment income derived from any foreign exchange asset referred to in...

verified in such manner, as may be prescribed. (2) An appeal referred to in sub-section...the order sought to be appealed against is served. (4) For the purposes of...